Composite Show Cause Notice and Assessment Order Encompassing Multiple Assessment Years Are Invalid in Law
Composite Show Cause Notice and Assessment Order Encompassing Multiple Assessment Years Are Invalid in Law Issue Whether a composite Show Cause Notice (SCN), summary notice (DRC-01A), and assessment order issued under Section 73 covering multiple tax periods/assessment years (FY 2019–20 to FY 2023–24) are legally sustainable. Facts Composite Proceedings: The 1st respondent issued a single,… Read More »