Neutral Citation No. - 2025:AHC-LKO:48197 Court No. - 6 Case :- SALES/TRADE TAX REVISION No. - 86 of 2015 Revisionist :- Commissioner Commercial Taxes U.P.Lucknow Opposite Party :- M/S Manoj Traders Wazirabagh Bahraich Counsel for Revisionist :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the revisionist-State. 2. It is argued by the Counsel for the revisionist that as many as four cases were decided by means of the common judgment impugned. Three of the revisions preferred by the State is dismissed as being beyond limitation. 3. The present revision was admitted vide order dated 18.02.2020 on substantial question of law no.3, which is as under: "(i) Whether the Tribunal is correct in recording a finding that the matter could not have been opened since there was change of opinion and there was no fresh material to reopen the assessment?" 4. A perusal of the order impugned reveals that the issue 'as to whether, the proceedings can be reopened under Section 21(1) of the of the Act on the basis of change of opinion or not', was considered in extenso by the Tribunal. The Tribunal placing reliance on the judgment in the case of M/S Aryaverth Chawal Udyog & others Petitioners vs. State of U.P. & other: 2008 NTP (37) 231 held that the reasons for reopening were that while giving the benefit of interstate sales, the earlier assessing authority had not conducted proper inquiry was considered and held that the said cannot be a ground for reopening the assessment in exercise of powers under Section 21(2) of the Act. 5. Considering the reasoning as recorded for reopening being contrary to the law as explain in M/s Aryaverth Chawal Udyog (Supra), the question of law as framed is decided against the revenue and in favour of the assessee. 6. In view of above, the revision is dismissed. Order Date :- 18.8.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench