Suppression and limitation: incorrect declaration found to be a mutual mistake, so the extended period could not be invoked.

A wrong declaration was held not to constitute deliberate suppression where the Tribunal found, on facts, that the error arose from a mutual mistake on both sides. That factual finding was treated as unimpeachable, so the extended period of limitation could not be invoked and the show cause notice was time-barred. Once limitation failed, the alternative issues concerning entitlement to credit and reliance on another decision did not require examination.

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Issues: Whether the wrong declaration filed by the assessee amounted to suppression so as to justify invocation of the extended period of limitation.

Analysis: The Tribunal had found, on facts, that there was a mutual mistake on both sides and that the incorrect declaration was not a deliberate suppression. That factual finding was held to be unimpeachable. Once the notice was found to be barred by limitation, the alternative challenges concerning entitlement to credit and the reliance on another decision did not require examination.

Conclusion: The extended period of limitation could not be invoked and the show cause notice was time-barred.

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