Extended Duty Demand Invalid When Favorable Decisions Exist for Assessee; No Mala Fide Intent Attributed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Extended period invoked - duty demand - It is a well settled law that when during the relevant period, there were decisions in favour of the assessee, he cannot be attributed with any mala fide so as to invoke the longer period of limitation. - demand set aside - AT....