TMI BlogExtended period of limitation - In this era of self-assessment, the facts would not have been revealed...Extended period of limitation - In this era of self-assessment, the facts would not have been revealed had investigations into the appellants’ activities not been initiated by the officers of DGCEI. The issue relating to the suppression of facts is dependent on the facts of each case. This being so the extended period for issue of SCN has rightly been invoked under the proviso to sub-section (1) of section 73 of FA 1994. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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