https://www.taxtmi.com/article/detailed?id=342 Extension of the limitation period under Sec. 73(1) is available only where there is proof of fraud, collusion, willful misstatement, suppression of facts or contravention with intent to evade; where disclosures, correspondence with authorities, voluntary assessment or payments exist, or where show-cause proceedings do not properly invoke the extended period, only the ordinary limitation applies. en-us Mon, 20 Apr 2009 00:00:00 +0530 Mon, 20 Apr 2009 23:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=342 Extension of the limitation period under Sec. 73(1) is available only where there is proof of fraud, collusion, willful misstatement, suppression of facts or contravention with intent to evade; where disclosures, correspondence with authorities, voluntary assessment or payments exist, or where show-cause proceedings do not properly invoke the extended period, only the ordinary limitation applies. Articles Service Tax Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=342