Assistant Commissioner Cannot Introduce New Grounds in De Novo Proceedings for Refund Claims from Provisional Assessment Orders.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund - Scope of SCN - order of provisional assessment - in De novo proceedings the Assistant Commissioner cannot carve out a new ground for rejection of the refund. - AT....