Monday, August 6, 2018

Validity of notice issued before limitation period couldn't be upheld merely on ground that it was a SCN

IT: When a notice is hit by section 263(2), being beyond period of limitation prescribed therein, its validity cannot be upheld merely on ground that it is in nature of a show-cause notice

from www.taxmann.com Latest Case Laws https://ift.tt/2ne0zIt
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