https://www.taxtmi.com/circulars?id=204 Any alteration to an established assessment practice that has prevailed for more than one year requires the Commissioner's prior permission. Under the self-assessment system, assessees file returns and declarations subject to departmental scrutiny, and where no enquiries or change actions were taken for a year from adoption of a practice, Commissioner authorization is necessary before implementing any change. en-us Tue, 02 Jun 1998 00:00:00 +0530 Mon, 22 Sep 2008 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=204 Any alteration to an established assessment practice that has prevailed for more than one year requires the Commissioner's prior permission. Under the self-assessment system, assessees file returns and declarations subject to departmental scrutiny, and where no enquiries or change actions were taken for a year from adoption of a practice, Commissioner authorization is necessary before implementing any change. Circulars Central Excise Tue, 02 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=204