1999 (11) TMI 92

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.... involved in these appeals but that three hinge on this one question: Was the show cause notice dated 27th August, 1987 beyond time? The period in question is 28th August, 1982 to 28th February, 1986. The notice would be in time if the Revenue could invoke the extended period under Section 11A on the ground that the assessee had been guilty of fraud, misrepresentation or wilful suppression. It is ....