TIOL-DDT 713 · the untouched capture
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<p align="justify"><font size="3"><b><font color="#663399" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT 713</font></b><font face="Verdana, Arial, Helvetica, sans-serif"><b></b></font></font><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><b><br>
05.10.2007<br>
Friday</b></font></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Silver jubilee of CESTAT - TIOL greets the Great Institution </b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Today, we just cannot imagine what would have been our plight if there was no CESTAT, but it is equally difficult to realise that this great institution is only twenty five years old. How was justice dispensed with in the pre CESTAT/CEGAT days? After the appellate commissioner, it was the Joint Secretary (review) in the Board, who was almost the final authority and who was not bound by any precedents, including his own orders and there were hardly any publications for reference. Of course the writ remedy to the High Court was always there, but looking at what this Tribunal has achieved in the last twenty five years, we just can't imagine the days when there was no Tribunal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Income Tax Appellate Tribunal was established in the year 1941 and the CEGAT came into existence a full 41 years later in 1982. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The idea behind a Tribunal is "Sulabh Nyay & Satwar Nyay' which means easy and quick justice. The USP of the Tribunal is supposed to be</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Inexpensive; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Accessibility; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Freedom from technicalities </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Expedition; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Expertise and knowledge of the particular subject. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If these are the Criteria for judging a Tribunal, perhaps our CESTAT has come out in flying colours. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The ITAT functions under the Law Ministry while the CESTAT is a subordinate office of the Revenue Department in the Finance Ministry!</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Addressing the silver jubilee function of the ITAT, Chief justice AK Sarkar said, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><i>There may be people who feel that the Tribunal is not in the full sense a judicial body / venture to think that none of them is an assessee. I also venture to think that such a notion is superficial and stems from the want of knowledge of the actual working of the Tribunal. The judges who preside over the Tribunal are capable men, men of character and integrity. The Ministry of Finance which is in charge of the collection of taxes has no control over that body or the Tribunal. The Tribunal is under the Ministry of Law for the purposes of administrative control only. That Ministry is not interested in the collection of taxes and does not exercise any control over the judicial work of the Tribunal. The independence of the members recruited to the Tribunal from the officers of the Income Tax Department is secured by so arranging things that they cannot look forward to anything from the Income Tax Department or the Ministry of Finance they cannot go back to higher posts in that Department."</i></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399">The great Lawyer, PALKHIVALA</font></b> said,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><i>The Tribunal functions as a judicial body under the Ministry of law and is entirely beyond the control of the Income-tax Department. Happily, ii is fully insulated from the pressures and influences of both bureaucrats and politicians. The Tribunal has shown great independence and courage in deciding cases according to law and in consonance with justice, regardless of the stakes involved. In short, it has fulfilled the purpose for which it was brought into existence and fully justified the high expectations with which it was concerned.</i></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><i>Administrative justice demands compromise. There is no pre-determined solution to the problem of tempering power with justice. The Tribunal has rightly earned the reputation of tempering judicial power with justice. It has evolved an economical, quick and informal procedure for doing justice as between the State and the citizen, to great public satisfaction. In other words, it has acted as a Court of law in everything but name, while avoiding the regular process of civil law which is too cumbersome, technical and expensive?</i> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399">Justice Y.V.ANJANEYULU</font></strong> said, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><i>"Tax laws of this country constitute a bizarre piece of legislation which, even to a trained mind, cause considerable difficulties in unravelling the intricacies. Expertise merely in this complicated branch of tax law is not adequate unless an overall proficiency in other branches of law is possessed. Hindu law, Transfer of Property Act, Partnership Act, Contract Act, Mohammadan law and a host of other mercantile laws are closely and intimately connected with the administration of the tax laws in this country. Indeed, if one may say so, the Hindu law and Partnership law have considerably developed on account of the tax laws. It must be acknowledged that a high sense of objectivity prevails in the Tribunal and a feeling of confidence is created in the tax payers that their appeals are disposed of by the Tribunal without any fear or favour. It is this confidence that is generated in the tax-paying public that has largely contributed to the SUCCESS and leadership of the Income-tax Appellate Tribunal among the Administrative Tribunals in this country. </i></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These observations are equally applicable to the CESTAT. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
CESTAT created by the Finance Act of 1980 started functioning only from
11<sup>th</sup> October,
1982. As is usually the case with the Finance Ministry, the Notification
constituting the tribunal with effect from 11.10.1982 was issued on 12.10.1982.
We should be happy that the Ministry still maintains the same consistency
in issuing notifications for the last 25 years. Even after the notification,
the Tribunal came into existence without a President. A President was appointed
only in December, 1982.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the last quarter of a century, the Tribunal established itself as a citadel of justice and temple of knowledge with highly talented members sitting on the benches and eminent advocates assisting in cracking complicated legal issues. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The present President, who is an eminent scholar and a respectable teacher of Law, has brought in revolutionary changes for elevating the status of the Tribunal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tomorrow, the Tribunal is having a function to celebrate its Silver Jubilee. We have no clue why it is celebrated on 6<sup>th</sup> October when the Tribunal was born on 11<sup>th</sup> October! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Chief Justice of India and the FM are to attend the function. We wish the function a grand success and hope the CESTAT will continue its great task.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">At the time of the inauguration of the CESTAT, the then Prime Minister, <st2:PersonName
w:st="on"><st1:GivenName w:st="on">Indira <st1:Sn w:st="on">Gandhi</st2:PersonName> said,</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><i>We expect the Tribunal to provide speedy justice to assessees without harassment while keeping in view the importance of Government revenue.</i></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the then CJI, Chandrachud said,</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><i>I am sure the Tribunal will acquire high reputation in the matter of its decision and that the litigants will look upon it as an independent forum to which they can turn in trust and confidence</i></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We will bring you more details in the days to come.</font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Tariff Value of Brass Scarp - Decreased</b></font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBEC has further decreased the Tariff Value of imported Brass Scrap from US $. 4527 to US$.4461. There is no change in the Tariff Value of other products.</font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2007/cnt07_101.htm" target="_blank">NOTIFICATION NO. 101/2007-Cus.,(</a></u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2007/cnt07_101.htm"><st1:GivenName w:st="on"><u>N.T.), Dated: <st2:date ls="trans" Month="10"
Day="04" Year="2007" w:st="on">October 04, 2007</st2:date></u><b><u><st2:date ls="trans" Month="10"
Day="04" Year="2007" w:st="on"></st2:date></u></b></a><b><u><st2:date ls="trans" Month="10"
Day="04" Year="2007" w:st="on"></st2:date></u></b></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Duty free import of fuel under Advance Authorisation Scheme - clarification</b></font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT has clarified that duty free import of fuel against SION shall be allowed as per the description and quantity indicated in the relevant SION. The <st2:stockticker
w:st="on">FOB</st2:stockticker> value restriction mentioned in General Note for Fuel in <st2:stockticker w:st="on">HBP</st2:stockticker>, <st2:stockticker w:st="on">VOL</st2:stockticker>.II will not apply in the case of import of fuel allowed under SION, unless specifically mentioned in the SION</font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2007/dgft07cir014.htm" target="_blank">POLICY CIRCULAR NO. 14(RE-07)/2004-2009., Dated: <st2:date ls="trans" Month="10" Day="3" Year="2007" w:st="on">October 3, 2007</st2:date></a></u><b><u><st2:date ls="trans" Month="10" Day="3" Year="2007" w:st="on"></st2:date></u></b></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Shooters allowed to sell weapons</b></font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"Renowned Shooters" for 3 consecutive years are allowed to sell their imported weapons after 3 years from date of import of the respective weapon. Other "Renowned Shooters" are allowed to sell their weapons after 5 years from date of import. The sale shall be subject to approval from DGFT.</font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2007/dgft07pn055.htm" target="_blank">PUBLIC NOTICE NO. 55(RE-2007)/2004-2009., Dated: <st2:date ls="trans" Month="10" Day="1" Year="2007" w:st="on">October 1, 2007</st2:date></a></u><b><u><st2:date ls="trans" Month="10" Day="1" Year="2007" w:st="on"></st2:date></u></b></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>"Time period" for filing DEPB application</b></font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT has amended the HOP to stipulate that Application for obtaining credit shall be filed within a period of twelve months from the date of exports or the date of up linking of EDI shipping bill details in the DGFT website or within six months from the date of realisation or within three months from the date of printing / release of shipping bill, whichever is later, in respect of shipments for which claim has been filed.</font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2007/dgft07pn056.htm" target="_blank">PUBLIC NOTICE NO. 56(RE-2007)/2004-2009., Dated: <st2:date ls="trans" Month="10" Day="1" Year="2007" w:st="on">October 1, 2007</st2:date></a></u><b><u><st2:date ls="trans" Month="10" Day="1" Year="2007" w:st="on"></st2:date></u></b></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>SION - Honey added to negative list</b></font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per para 4.7 of Handbook of Procedures,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RA may also issue Advance Authorisations, where SIONs are not fixed, based on self declaration and an undertaking by applicant for a final adjustment as per Adhoc / SION fixed by NC. However, no Advance Authorisation shall be issued under this paragraph for import of following products:-</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> i. All vegetable / edible oils classified under Chapter - 15 and all types of oilseeds classified under Chapter - 12 of ITC (HS) book;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> ii. All types of cereals classified under Chapter - 10 of ITC (HS) book;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> iii. All spices other than light black pepper (light berries) having a duty of more than 30%, classified under Chapter - 9 and 12 of ITC (HS) book;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> iv. All types of fruits/vegetables having a duty of more than 30%, classified under Chapter 7 and 8 of ITC (HS) book; and</font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> v. Horn, hoof and any other organ of animal.<br>
For export of perfumes, perfumery compounds and various feed ingredients containing vitamins, no Authorisation shall be issued by RA and applicants may apply under Para 4.4.2 above. Where export and / or import of biotechnology items are involved, Authorisation under this paragraph shall be issued by RA only on submission of a "No Objection Certificate" from Department.</font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now Honey is added to the list as item No. vi. </font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2007/dgft07pn057.htm" target="_blank">PUBLIC NOTICE NO. 57(RE-2007)/2004-2009., Dated: <st2:date ls="trans" Month="10" Day="1" Year="2007" w:st="on">October 1, 2007</st2:date></a></u><b><u><st2:date ls="trans" Month="10" Day="1" Year="2007" w:st="on"></st2:date></u></b></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Income Tax collections - all time record</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><st2:place w:st="on"><st2:country-region w:st="on">India</st2:country-region></st2:place> is really smiling; it's not the Stock index alone which is rising. Direct tax collections maintained a growth of over 40 percent for the six-month period ended September 2007. Net tax collections stood at Rs.1,11,055 crore, up from Rs.79,208 crore during the same period last fiscal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Corporate tax recorded a growth of 41 percent at Rs.72,240 crore, up from Rs.49,813 crore during the previous fiscal. Personal income tax (including FBT, <st2:stockticker w:st="on">STT</st2:stockticker> and BCTT) grew by 39 percent at Rs.40,744 crore, up from Rs.29,329 crore. The growth in Securities Transaction Tax (<st2:stockticker
w:st="on">STT</st2:stockticker>) was 48 percent and Banking Cash Transaction Tax (BCTT) was 17 percent. Fringe Benefit Tax (FBT) recorded a growth of 103 percent.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In terms of payment types, advance tax increased by 30 percent and tax deducted at source (<st2:stockticker w:st="on">TDS</st2:stockticker>) by 48 percent indicating all-round buoyancy in taxes. Self-assessment tax grew by 80 percent, indicating better tax compliance levels.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Can anyone blame the FM for these collections?</font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>From our Legal Corner - Monday's cases</b></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><b><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_31.gif" alt="Legal Corner Icon" width="191" height="160" hspace="5" border="0" align="left"></b></b></b></font></b></font></strong></font></b></font></strong></font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Service Tax </b></font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Appellants appointed as commission agents for the purpose of procuring orders - they are not warehousing the goods or taking any steps for clearance of the goods from the manufacturer's place - not a C & F agent - Tribunal by majority.</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For the period 1999-2000 to 2003-December 2004, the appellant's records were scrutinized by the C.Ex. authorities and a notice was issued directing the appellant to show cause as to why the service tax amount due on the commission received by the appellant be not demanded and penalty & interest should not be recovered,<font color="#663399"> <b><i>as receiving the commission will fall under the category of C&F agent services</i></b>.</font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The lower appellate authority upheld the order of confirmation of demand based on the Tribunal decision in Prabhat Zarda Factory Private Ltd. <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=52&filename=legal/cestat/2002/2002-TIOL-232-CESTAT-KOL.htm" target="_blank"><font size="1">2002-TIOL-232-CESTAT-Kol</font></a> & hence the matter came to the Tribunal. There was a difference of opinion between the two Members inasmuch as Member (Judicial) allowed the appeal based on the LB decision in Larsen & Toubro <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=52&filename=legal/cestat/2006/2006-TIOL-814-CESTAT-DEL-LB.htm" target="_blank"><font size="1">2006-TIOL-814-CESTAT-<st2:State w:st="on"><st2:place
w:st="on">Del</st2:place></st2:State>-LB</font></a> but the Member(Technical) took a contrary view basing his findings on the LB decision in Medpro Pharma Pvt. Ltd. <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=52&filename=legal/cestat/2006/2006-TIOL-848-CESTAT-DEL-LB.htm" target="_blank"><font size="1">2006-TIOL-848-CESTAT-Del</font></a>. Hence the matter came to be referred to the Third Member.</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Customs - Who will escape from the LAW?</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399">Detained in 1976 under COFEPOSA - property forfeited in 1978 - both owners of property are dead - 30 yrs have passed - The facts of this case show how drastic laws life SAFEMA can be used to badger individuals, often weak in comparison with the might of the State : Delhi HC</font></b></font></p>
<p align="justify" ><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>THE</b></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b> </b>facts of this case show how drastic laws like SAFEMA can be used to badger individuals, often weak in comparison with the might of the State. Three decades have passed by; Shiv Shankar and his wife expired. Yet the stigma cast by the impugned order has visited their heirs. This is an oft recurring situation, so evocatively described by <st2:PersonName w:st="on"><st1:GivenName w:st="on">James <st1:middlename w:st="on">Jeffrey <st1:Sn w:st="on">Roche</st2:PersonName>, in ''The Net of law'':</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>The net of law is spread so wide,<br>
No sinner from its sweep may hide.<br>
Its meshes are so fine and strong.<br>
They take in every child of wrong<br>
O wondrous web of mystery!<br>
Big fish alone escape from thee!</b></font></p>
<p ><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Income Tax </b> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399">The word 'served' as appearing in Sec 153(2) cannot be equated with word 'issue' - 'Intimation' and 'assessment' are different - failure to take steps u/s 143(3) will not render AO powerless to initiate re-assessment proceedings : ITAT</font></b></font></p>
<p ><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Limitation: 'issue' and 'serve' - do they mean the same thing? </b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notice u/s 148 was issued on 25.3.03. This notice was served on 4th Apr, 03. As per time limit prescribed u/s 153(2) of the Income-tax Act, order of assessment, re-assessment is to be made u/s 147 after the expiry of one year from the end of the financial year in which the notice u/s 148 was served. In the general clauses Act, the words 'serve', give and send are all used u/s 27 of the Act. The Supreme Court in Banarasi Debi Vs. ITO has held that all these words are inter changeable words. The Supreme Court held that the word issued is to be held as served. In the case of <st2:PersonName w:st="on"><st1:GivenName
w:st="on">Banarasi <st1:Sn w:st="on">Debi</st2:PersonName> though the notice was served beyond the period of limitation but since the notice was issued prior to that date, the Supreme Court held that issuance should be regarded as equivalent to served. It was argued that the assumption of jurisdiction and the time for completion should be judged from the same yardstick. Once the word serve is taken as equivalent to 'issue' then the assessment should have been completed on or before 31.3.04. The assessment completed on 30th Mar, 05 is beyond limit prescribed under the Act.</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><u>See our columns Monday for the judgements</u></b></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more DDT</font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day.</font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a
href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
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