Friday, 22 January 2016

Extended period couldn't be invoked if Commissioner didn't object to information provided by assesse

Excise & Customs: Where assessee vide letter dated 23-6-2001 gave reply to letter of Commissioner and Commissioner had not communicated any objection to information provided by assessee and later on 29-5-2006 he issued on assessee a show cause notice for period June, 2001 to February, 2002 by invoking extended time period, extended period was not applicable in instant case

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