Remand compliance in tax adjudication bars a fresh show cause notice and requires decision on the original notice.

A second show cause notice could not be issued after remand when the earlier directions required adjudication on the original notice, with personal hearing and consideration of the reply. The High Court held that reopening the matter through a fresh notice was inconsistent with the remand order and amounted to overreaching the Court's directions. The impugned adjudication was therefore set aside, and the Assessing Officer was directed to pass a fresh order on the basis of the first show cause notice after granting personal hearing and considering the reply, in accordance with law.

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Issues: Whether the adjudicating authority could issue a second show cause notice and pass the impugned order after the earlier remand directions requiring adjudication on the first notice with personal hearing and consideration of the reply.

Analysis: The remand order had required the Assessing Officer to afford personal hearing and adjudicate the matter on the show cause notice already issued, after considering any reply filed by the petitioner. Instead, a second show cause notice was issued and the matter was adjudicated afresh, which was inconsistent with the earlier directions and amounted to overreaching the Court's order. The impugned adjudication therefore could not be sustained on that legal ground.

Conclusion: The impugned order was set aside and the matter was remanded to the Assessing Officer to pass a fresh order on the basis of the first show cause notice after granting personal hearing and considering the reply, in accordance with law.

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