2015 (10) TMI 2337

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..... fit of input tax credit for the relevant period April 2005 to March 2006. Appellant explained this fact while filing their return on 16.11.2006 to the jurisdictional authority. Nothing is apparent from record to show that there was deliberate contravention of any of the provisions of the law. Therefore, learned Commissioner (Appeals) held that adjudication is barred by limitation. - No infirmity i .....

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..... filing their return on 16.11.2006 to the jurisdictional authority. Nothing is apparent from record to show that there was deliberate contravention of any of the provisions of the law. Therefore, learned Commissioner (Appeals) held that adjudication is barred by limitation. 3. On the facts and circumstances of the case as has been noticed by the Ld. Commissioner (Appeals), he is correct to hold .....

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