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G.T.A. NO. 9/LB OF 1987-88, DECIDED ON 5TH JUNE, 1988. versus G.T.A. NO. 9/LB OF 1987-88, DECIDED ON 5TH JUNE, 1988.


Sections 16 (1) (a) (b) and 13 have no filing filed through the effect of the time limit assessor where the return was not filed by the assessee, the year of assessment. Proceedings can be initiated at any time within 8 years of the end, as such matters fall under section 16 (1) (a), which may result in the failure or failure to return by Section 13A. Can be refunded under The mentioning of the word information in section 16 (1) (b) will not completely eliminate the basic. The requirement was either a fact of escape or an assessment under section 16 (1) (b), despite the filing of a withdrawal by the SCCC.

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