Re-determination under section 75(2) requires revised tax demand within the prescribed period, limited to timely notified amounts. If an appellate body concludes a fraud based show cause notice is unsustainable, the proper officer must re determine tax, interest and penalty by treating the notice as issued under the non fraud provision; the re determination order must be issued within the two year period prescribed for compliance with appellate directions, and only amounts originally notified within the allowable non fraud notice period may be re determined-time barred amounts must be dropped. For multi year notices, re determination applies only to years for which the original notice was timely issued under non fraud rules.
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 under section 75(2) requires revised tax demand within the prescribed period, limited to timely notified amounts.
If an appellate body concludes a fraud based show cause notice is unsustainable, the proper officer must re determine tax, interest and penalty by treating the notice as issued under the non fraud provision; the re determination order must be issued within the two year period prescribed for compliance with appellate directions, and only amounts originally notified within the allowable non fraud notice period may be re determined-time barred amounts must be dropped. For multi year notices, re determination applies only to years for which the original notice was timely issued under non fraud rules.
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