Extended limitation period unavailable without suppression or intent to evade; time-barred demand upheld for the assessee.

The extended period of limitation could not be invoked because the record showed no fraud, collusion, suppression of facts, or deliberate contravention by the assessee in relation to input tax credit. The return had been filed before the jurisdictional authority, and there was nothing to show positive suppression or intent to evade tax. Relying on Supreme Court principles requiring such culpable conduct before the extended period applies, the demand was held time-barred and the limitation finding was upheld in favour of the assessee.

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Issues: Whether the extended period of limitation could be invoked in the absence of fraud, collusion, suppression of facts, or deliberate contravention.

Analysis: The Commissioner (Appeals) found no mala fide conduct, no act of fraud or collusion, and no suppression of facts by the assessee in relation to availment of input tax credit for the relevant period. The return had been filed before the jurisdictional authority, and nothing on record showed any deliberate contravention of the law. The finding that the demand was barred by limitation was supported by the cited Supreme Court decisions on the requirement of positive suppression or intent to evade before the extended period can be invoked.

Conclusion: The extended period of limitation was not available, and the finding that the adjudication was time-barred was upheld in favour of the assessee.

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