DINESH KUMAR SINGH,J. - (1.) The petitioner has filed the present petition under Article 226 of the Constitution of India, impugning the order dated 17th June, 2017 passed by respondent no. 2, the Additional Commissioner, Grade-I, Commercial Tax, Ghaziabad Zone-II, Ghaziabad [hereinafter referred to as "A.C. (C.T.)"] under Section 29 (7) of the Uttar Pradesh Value Added Tax Act, 2008 [hereinafter referred to as "the Act"], giving permission to the respondent no. 3, the Deputy Commissioner, Commercial Tax, Sikandrabad, District Bulandshahar [hereinafter referred to as "the D.C. (C.T.)"] for reassessment of tax of the petitioner for the Assessment Year (hereinafter referred to as "A.Y.") 2011-12.
(2.) The petitioner is a company incorporated under the Companies Act. The petitioner is engaged in the business of manufacture and sale of cement as well as purchase and sale of cement. The petitioner filed its regular returns for the A.Y. 2011-12. The returns were accepted and an order under Section 28(2)(ii) of the Act was passed by the D.C. (C.T.) on 17th February, 2015.
(3.) Thereafter, it appears that the Deputy Commissioner, Special Investigation Branch, Commercial Tax, Range-B, Noida [hereinafter referred to as "the D.C. (S.I.B.)"] vide letter dated 27th March, 2015 informed the Assessing Authority (hereinafter referred to as "the A.A.") that the petitioner had declared certain purchases from some firms, namely, M/s. Jai Maa Laxmi Enterprises, Gautam Budh Nagar, M/s. Hari Om Traders, Gautam Budh Nagar, M/s. Goyal Associates, Gorakhpur and M/s. Sudheer Enterprises. However, these firms had not deposited any tax on the purchases made by the petitioner from them, and these purchases by the petitioner could not be verified.;