Commissioner Of Income-Tax vs Suresh Chandra Mittal (MP High Court) -
Shorn of all details, it emerges that the assessee first filed his returns for the assessment years 1983-84, 1984-85, 1985-86 and 1986-87 showing income ranging between Rs. 10,000 and Rs. 12,000. Later action under Section 132 was taken against him which led to reopening of the assessment. A notice under Section 148 was served on him...
Circular No. 471/37/99-Central Excise -
Circular No. 471/37/99-CX I am directed to say that difficulty had arisen for the manufacturers of goods specified under Chapters 61 & 62 of the Central Excise Tariff Act where rate of duty is NIL or the goods are exempted, especially the garment manufacturers primarily engaged in the manufacture / production for exports. These manufactu...