T: Prior to confirming demand based on difference in figures shown in Balance Sheet and that shown in ST-3, accounts must be examined diligently by a person having some knowledge about accounting methods, failing which such demand can be set aside

ST: Prior to confirming demand based on difference in figures shown in Balance Sheet and that shown in ST-3, accounts must be examined diligently by a person having some knowledge about accounting methods, failing which such demand can be set aside

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[2013] 35 taxmann.com 558 (New Delhi - CESTAT)

CESTAT, NEW DELHI BENCH

Alliance Builders & Contractor Ltd.