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U.P.Cooperative Federation Ltd. ... vs State Of U.P.Through Its Secy. Tax & ... on 16 September, 2010

We, therefore, do not find it expedient to allow the petitioner to raise those pleas once again in the instant writ petition which pleas, as may be permissible, may be raised before the assessing authority. But the plea of the respondents' counsel that in view of the directive issued by the High Court in the earlier writ petition, the Additional Commissioner was bound to adjudicate and record reasons, giving specific findings on the issue as directed by the Court, does not appeal us, nor was it a requirement under the aforesaid provision of Section 21, see the case of M/s. Radico Khaitan Limited, Bareilly Road, Rampur (Supra).
Allahabad High Court Cites 4 - Cited by 2 - P Kant - Full Document
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