Notice/summons listing doubts against assessee cannot be regarded as imputing a motive against assessee [2015] 58 9 (Delhi)

Excise & Customs : If department wants to seek information from assessee on doubts entertained by it, said doubts have necessarily to be stated by department; hence, notice/summons merely listing said doubts and asking for information cannot be regarded as motivated against assessee and cannot, therefore, be challenged on ground of being prejudiced

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