Whether Order is valid if passed beyond the scope of show cause notice ?
TRT-2025-938
Issue Favourable to Tax Payer ?:- yes
Held - It clearly transpires that regarding none of the grounds on which the OIO has been passed there is any allegation made in the show cause not.....
TRT-2025-821
Issue Favourable to Tax Payer ?:- yes
Held - To examine this issue, the elementary principle that a notice is the foundation for levy of tax and the adjudicating authority or the appell.....
