Appellant's Non-Response Justifies Extended Limitation Period Due to Willful Suppression of Facts.

Extended period of limitation - when the Department sought details of commission received by the appellant from the M/s ICICI HFC Ltd, the assessee failed to respond to the letter of the Department and even summons issued to them - this conduct amounts to willful and deliberate and withholding and of suppression facts - invocation of extended period is justified. .....

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