Limitation for redetermination under section 75(2) clarified: re determination limited to amounts within non fraud time bars. When an appellate authority directs treating a fraud based show cause notice as a non fraud notice, the proper officer must re determine tax, interest and penalty deeming the notice issued under the non fraud provision and issue the re determination order within two years from communication of that direction. Re determination is limited to amounts for which the original notice was issued within the non fraud time bar; amounts where the original notice was issued beyond that time limit are time barred and the proceeding must be dropped.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation for redetermination under section 75(2) clarified: re determination limited to amounts within non fraud time bars.
When an appellate authority directs treating a fraud based show cause notice as a non fraud notice, the proper officer must re determine tax, interest and penalty deeming the notice issued under the non fraud provision and issue the re determination order within two years from communication of that direction. Re determination is limited to amounts for which the original notice was issued within the non fraud time bar; amounts where the original notice was issued beyond that time limit are time barred and the proceeding must be dropped.
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