Consolidated SCN Covering Multiple Years Is Valid But Extended Limitation Requires Specific Proof Of Intent
Consolidated SCN Covering Multiple Years Is Valid But Extended Limitation Requires Specific Proof Of Intent Issue Whether issuing a single consolidated Show Cause Notice (SCN) and Order-in-Original (OIO) covering multiple financial years for tax demands under Section 74 is legally valid. Whether the invocation of the extended period of limitation and imposition of equal penalty… Read More »