Saturday, August 15, 2015

Tribunal can’t remand case to AO when validity of SCN itself is challenged

The High court held that where assessee has challenged validity of show-cause notice on ground that it was vague and time-barred, Tribunal cannot make an open remand for re-adjudication virtually allowing department to fill up lacunae in notices; Tribunal must adjudicate upon said issues as per Show Cause Notice itself.

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