2014 (8) TMI 879

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..... ellant is correct to say that the demand raised on a particular date may aggrieve him and that date gives rise to the cause of action against the consequence of assessment - In the absence of records of the lower authorities today before us, the matter is remanded to the Commissioner (Appeals) to call for the bill of entry and examine the date on which assessment was completed and the date on whic .....

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..... ccording to the Revenue, the date of presentation of bill of entry is the date from which limitation will be counted. Assessee controverts the same saying that the date on which the assessment was completed that shall be the date to count limitation. Appellant is correct to say that the demand raised on a particular date may aggrieve him and that date gives rise to the cause of action against the .....

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