Permission for reassessment cannot be sought by AO u/s 56 of UP VAT Act, 2008

M/s. R.M.G. Fabricators Kanpur Vs. Commissioner Of Commercial Tax U.P. And Another (Allahabad High Court); Sales/Trade Tax Revision  No. – 123 of 2017; 31/03/2022 Section 56 of the U.P. VAT Act would reveal that the section has wide power, but seeking of permission by the assessing authority for making reassessment of the dealer is not conferred under the said provision. For reassessment, different provision has been prescribed under the VAT Act,i.e., section 29 and its sub-sections. It is not the case of the Department that section has wrongly been quoted, but specifically the Joint C...