Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Extended period of limitation - suppression of facts - The department has no case that the appellants did not furnish details when required for - appellant cannot be saddled with allegation of suppression of facts with intend to evade payment of duty. Therefore, the SCN issued invoking the extended period of limitation cannot sustain - AT
Extended period of limitation - suppression of facts - The department has no case that the appellants did not furnish details when required for - appellant cannot be saddled with allegation of suppression of facts with intend to evade payment of duty. Therefore, the SCN issued invoking the extended period of limitation cannot sustain - AT
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