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

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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ded 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.
TMI Short Notes , Experts .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X