Finalization of provisionally assessed Bills of Entry, beyond a period of five years - neither there was...

Finalization of provisionally assessed Bills of Entry, beyond a period of five years - neither there was any petition of petitioners pending before Competent Court nor was any stay of any court, thus there was no reason to withhold framing of final assessment. - final assessment u/s 18 cannot be made after the expiry of five years from the date of bill of entry. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X