- (1.) The petitioner, a registered Firm under the U.P. Trade Tax Act, is carrying on the business of manufacturing of glass bangles, handmade glass phials and other glass items.
(2.) Its assessment for the assessment year 2001-2002 was completed by the Assessing Authority by the order dated 12th of March, 2004. Thereafter, reassessment proceeding under Section 21 of the said Act has been sought to be initiated. Since period of limitation had expired, a proposal was submitted by the Assessing Authority to the Additional Commissioner, Commercial Tax, Sector - II, Ferozabad for grant of permission as required under Section 21 (2) of the Act. A show cause notice was issued to the petitioner, but the petitioner did not file any reply. Consequently, by the impugned order dated 24.1.2009, the Additional Commissioner (Grade-I), Commercial Tax, Agra Zone, Agra granted the permission to the Assessing Authority to reopen the assessment of the petitioner for the relevant Assessment Year. Challenging the said order, the present writ petition has been filed.
(3.) A counter affidavit has been filed justifying the stand taken by the department. It has been further stated that the account books of the petitioner have been rejected for the Assessment Year in question and as such initiation of the proceeding under Section 21 (2) of the Act is reasonable.;