Notification issued under Section 11C — confirmed demand

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Full Text of the Document

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....1944, an instance was noticed wherein the benefit of the said notification has been denied by the field formation, on ground that prior to issuance of the said exemption notification the demand has been confirmed and upheld by the Appellate Authorities. It has been argued that in cases where the demands has been confirmed they become the arrears of revenue and the benefit of 11C notification canno....