- (1.) Heard Sri Dhruv Agarwal, learned Senior Counsel assisted by Sri Rahul Agarwal for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the respondents.
(2.) The petitioner has preferred this petition against the order of reassessment passed by the Assessing Officer dated 10.3.2017, under Section 21 (1) of the Trade Tax Act in respect of Assessment Year 2003-04.
(3.) The submission is that in the subsequent years, the controversy and dispute was settled by the Tribunal but even then a contrary view has been taken in passing the impugned order.;