During assessment proceedings claim of assessee could be considered by way of a simple letter without filing any revised return

Modern Papers Vs ITO (ITAT Delhi)

During the assessment proceedings claim of assessee could be considered by way of a simple letter without filing any revised return

The assessee is engaged in the business of Agro Chemicals and set up a manufacturing unit in the State of Jammu & Kashmir, which is notified area, entitling the assessee all the benefits of Excise Duty Refund in accordance with the Excise Notification Nos. 56 & 57 of 2002 dated 14.11.2

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