DINESH CHANDRA GUPTA Vs. STATE OF U P

JUDGEMENT

(1.) Heard Sri R. K. Mishra, learned Counsel for the petitioner, learned standing counsel for the department.

(2.) By means of the present writ petition, the petitioner-is challenging the Provisional Assessment Orders dated 1.9.2009 for the Ist, IInd, IIIrd and IVth quarters for the assessment year 2008-09 on the ground that no provisional assessment order could be passed under Section 25(1) of U.P. V.A.T. Act, 2008 (hereinafter referred as 'the Act') after the furnishing of annual return.

(3.) According to the petitioner, the annual return for the assessment year 2008-09 has been filed on 7.8.2009. Learned Counsel for the petitioner submitted that on the issue of notice for the provisional assessment, annual return for the year 2008-09 was filed on 7.8.2009 by the petitioner before the assessing authority and requested him that no Provisional Assessment Order could be made in view of Section 25 (2) of the Act but the assessing authority has rejected the plea of the petitioner on the ground that annual return was filed after the issue of the notice.