Tag Archives: Assistant Commissioner (State Tax)

Issuing a Second SCN for the Same Assessment Period Violates Prior High Court Remand Directions

By | July 3, 2026

Issuing a Second SCN for the Same Assessment Period Violates Prior High Court Remand Directions Issue Whether the Assessing Officer (AO) can legally issue a second Show Cause Notice (SCN) and pass a fresh assessment order for the same financial year after the High Court specifically remanded the matter to adjudicate only the original, first… Read More »