Tag Archives: Assessment Unit

Show-cause notices issued after the expiry of the High Court’s strict 12-week remand deadline are legally void.

By | June 20, 2026

Show-cause notices issued after the expiry of the High Court’s strict 12-week remand deadline are legally void. Issue Whether show-cause notices issued under Section 271D read with Section 260A are legally sustainable when the 12-week time limit explicitly mandated by the High Court for passing a fresh order under remand has completely expired. Facts The… Read More »