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2008 (12) TMI 185 - CALCUTTA HIGH COURTDemand and Recovery – Period of limitation – suppression of facts – section 11A – Held that - . In the instant case it appears that by way of self assessment the assessee has claimed a relief/a benefit but no notice was served on the assessee to clarify the position within the period mentioned in the Act by not doing so. In our considered opinion it cannot be said that assessee has suppressed any material facts from the authority or concealed anything which can tantamounts to show an intention to evade the duty. Therefore, such fact in this case cannot in our considered opinion draw the benefit to the respondent for extension of the period of limitation as provided under the Statute.
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