13 October 2008
If there is no any specific provision of issuing assessment order, whether the department can issue demand note, without issuing assessment order? Whether the department can take this ground that the dealer, if required, may get certified copy of the Assessment Order ny paying a requisite fee?
13 October 2008
The department cannot issue demand note alone.It should precede or accompany an assessment order. If the assessment order is properly served as per departments records they can take a stand for paid copy.
CAclubindia
