Whether mere non filing of Memorandum in ST-3A means no provisional assessment has been made?

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 18 - Provisional Assessment No. In the case of Hari Shankar Almal [ 2002 (4) TMI 4 - CEGAT, KOLKATA ], it was held that t he requirement of filing of memorandum in Form ST-3A is only for the purpo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not be concluded that the assessments were not provisional, especially when the same have been finally assessed by the proper officer in January, 1998 at the request of the appellant. - FAQ - Freq .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X