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2021 Supreme(All) 995

NAHEED ARA MOONIS, SAUMITRA DAYAL SINGH
Ansaldo STS Transports System India Pvt. Ltd. – Appellant
Versus
State Of U. P. – Respondent


Advocates:
Advocate Appeared:
For the Appellant : Nishant Mishra

JUDGMENT :

1. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Manu Ghildayal, learned counsel for the Revenue.

2. Originally, the present petition was filed to challenge the notice dated 29.05.2017 issued to the petitioner by its assessing authority, under Section 31 of the U.P.V.A.T. Act, 2008 (hereinafter referred to as the “Act”) for the A.Y. 2008-09, seeking to rectify the order dated 22.02.2014 passed by the then assessing authority of the petitioner, under Section 32 of the Act. During pendency of this petition, proceedings pursuant to that notice concluded. Thus, the order dated 21.06.2017 came into existence. Thereby, the assessing authority of the petitioner concluded, the order dated 22.02.2014 and consequentially, the orders dated 18.07.2014 and 3.10.2015 [for A.Y. 2008-09 (U.P., Central and, Entry Tax)] suffered from a mistake apparent on the face of record. The order dated 21.06.2017 has been challenged through amendment made to this writ petition. It may be noted, by composite order dated 18.07.2014 the third ex-parte assessment order had been framed against the petitioner. That ex-parte order had been recalled by the order dated 03.10.2015. Thus, a

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