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Assessment Order- Communicationm

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(Querist)
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?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
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.
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CA. O.P. Agarwalla

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CA. O.P. Agarwalla (Querist)
13 October 2008 Thanks.
Will you please refer any case laws/ rulings, so that the case can be presented accordingly.
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CA. O.P. Agarwalla

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CA. O.P. Agarwalla (Querist)
13 October 2008
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