Amendment of section 28
X X X X Extracts X X X X
X X X X Extracts X X X X
....th the person chargeable with duty or interest in such manner as may be prescribed;"; (ii) after sub-section (7), the following sub-section shall be inserted, namely:- "(7A) Save as otherwise provided in clause (a) of sub-section (1) or in sub-section (4), the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed, and the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....year: Provided further that where the proper officer fails to determine within such extended period, such proceeding shall be deemed to have concluded as if no notice had been issued."; (iv) after sub-section (9), the following sub-section shall be inserted, namely:- "(9A) Notwithstanding anything contained in sub-section (9), where the proper officer is unable to determ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ot from the date of notice, but from the date when such reason ceases to exist."; (v) after sub-section (10), the following sub-sections shall be inserted, namely:- "(10A) Notwithstanding anything contained in this Act, where an order for refund under sub-section (2) of section 27 is modified in any appeal and the amount of refund so determined is less than the amount refunded un....


TaxTMI