Section 29(6) in Uttar Pradesh Value Added Tax Act, 2008
(6)Where an order of assessment or re-assessment has been set aside by the assessing authority himself under section 32, a fresh order of assessment or reassessment may be made before expiry of the assessment year in which such order of assessment or re-assessment has been set aside:Provided that if an order of assessment or re-assessment made ex parte is set aside on or after first day of October in any assessment year, fresh order of assessment or re-assessment may be made on or before thirtieth day of September of the assessment year succeeding the assessment year in which such ex parte order of assessment or re-assessment was set aside.Provided further that where second or subsequent time any order of assessment or reassessment is made ex parte and where such second or subsequent ex parte order of assessment or reassessment is to be set aside and a fresh order of assessment or reassessment may be made within the time aforementioned when the first ex parte order is set aside.
