Appellate Tribunal dismisses appeal, rejects time-bar argument on show cause notice, allows submission of documents.

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal after agreeing to hear the petition for stay. The appellant's argument that the show cause notice was time-barred due to no return filed was rejected, as proceedings can extend beyond six months under Section 73. The appellant was allowed to submit documents to the original authority for quantification of tax liability.

---

---

The Appellate Tribunal CEGAT, Mumbai disposed of the appeal after agreeing to hear the petition for stay. The appellant argued that the show cause notice was time-barred due to no return filed, but proceedings can extend beyond six months under Section 73. The appellant can submit documents to the original authority for quantification of tax liability.

---