notice to submit general requirements for unearthing tax evasion by comparing the income tax and excise records.

[Himanshu Gupta]

Recently excise department has issued notices to all local units of cloth dying sector with above mentioned subject, calling for b/s, P&L, cenvat ledgers, return copies and many other things.

But no relevant sections are quoted under which this power is used. And as per the provisions recently amended, dept. cant raise any query for period older than 30 months.

so i just wanted a clarification whether i can use this provision to provide details only for last 30 months and not older than that?

Thanx for sparing time to read this and providing your valuable opinion.

AI Summary

Record production for tax evasion inquiries can be compelled; extended limitation applies where fraud or suppression is alleged.
The excise department issued demands for financial statements, cenvat ledgers and returns to detect service-tax evasion; the department may summon records under excise law applied to service tax and rely on extended limitation where omission arises from fraud, collusion, wilful misstatement, suppression of facts or intent to evade. Requestees should provide records but may seek time to comply and are advised to reconcile service-tax ledgers and supporting documents routinely.