Re-determination of tax under section 75(2) requires issuance within the prescribed limitation period and follows non-fraud assessment rules. When a fraud-targeted show cause notice is held unsustainable and is to be treated as issued under the non-fraud assessment provision, the proper officer must issue the re-determination order of tax, interest and penalty within the two-year period from communication of the appellate direction. Re-determination is confined to amounts for which a show cause notice could validly have been issued under the non-fraud procedure within its limitation window; amounts outside that window are time-barred and 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.
Re-determination of tax under section 75(2) requires issuance within the prescribed limitation period and follows non-fraud assessment rules.
When a fraud-targeted show cause notice is held unsustainable and is to be treated as issued under the non-fraud assessment provision, the proper officer must issue the re-determination order of tax, interest and penalty within the two-year period from communication of the appellate direction. Re-determination is confined to amounts for which a show cause notice could validly have been issued under the non-fraud procedure within its limitation window; amounts outside that window are time-barred and must be dropped.
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