further submits that regarding the non-declaration of continuous period of closure, the intimation of closure and intimation of resumption clearly reveal the closure period ... intimation on 17-01-2000. Regarding non-declaration of continuous closing period, it is a minor lapse, as from the intimation date of the closure
letter dated 2nd July 2008 of M/s Jalaram Industries, intimating the closure of factory, the premises of the factory was visited on 2nd July ... month of July 2008 concerning which not only an intimation had been made about closure of unit for maintenance with effect from 30.6.2008 and stoppage
that intimation for closure of the machine was given just two days prior to the actual closure whereas the Rules require intimation of 3 days ... technical grounds of the intimation having been given late.
In the present case I find that intimation was admittedly given, the appellants factory
assessee did not fulfil the condition of intimating the proper officer regarding the intended closure of the unit atleast three working days prior ... view that the technical condition of not giving intimation of closure atleast three working days in advance should not be held against the assessee
extended the benefit of abatement without verification of the relevant records of closure and recommencement of production during the said period. Secondly, he has submitted ... supported by proper evidence, in as much as, the letters of intimation of closures and commencement of production had not been duly acknowledged
2016 OF DISTRICT
POLICE CHIEF.
EXHIBIT P6 TRUE COPY OF INTIMATION OF CLOSURE LETTER DTD 13/2/2017
ISSUED BY THE 2ND RESPONDENT.
RESPONDENT
assessment orders is that the petitioner had closed the
business and intimated the said fact to the Assessing Officer by
Exhibit P1 e-mail dated ... mere e-mail sent by the assessee as an intimation of
closure of business, the same can be reckoned by the
Assessing Officer
balance of ` 1,70,621/- as on the date of closure. With intent to re-start production, appellant procured scrap from the open market ... credit of ` 1,70,621/- lying unutilised as on date of intimation of closure in February 2007which was rejected and which rejection was upheld
intimation given by BNP Paribas, Corporate &
Investment Banking, intimating the closure of the account of the
accused on 05.08.2004 itself, at the request
dated 31.03.1998, intimated about completion of modification of the mill.
viii) The respondent vide their letter dated 01.06.1998, intimated about the closure of the mill ... about closure to the factory but in that notice dated 01.06.1998 intimating about closure of the mill from 30.05.1998 there was no mention about opting