CAS-4 certificate submission required within the prescribed post financial year deadline by assessees for prompt provisional assessment finalization. All assessees must prepare and submit the CAS-4 certificate for each financial year within the prescribed post financial year deadline so that the assessing officer may finalize the provisional assessment expeditiously upon receipt; delays in submission impede calculation of differential duty and audit finalization.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CAS-4 certificate submission required within the prescribed post financial year deadline by assessees for prompt provisional assessment finalization.
All assessees must prepare and submit the CAS-4 certificate for each financial year within the prescribed post financial year deadline so that the assessing officer may finalize the provisional assessment expeditiously upon receipt; delays in submission impede calculation of differential duty and audit finalization.
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