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 14.11.2002 issued by the Central Excise Department and in accordance with the schemes/Policies of the Government of India, Ministry of Commerce and...