TaxTMI 
TaxTMI 
Can a SCN issued by a Superintendent, be adjudicated by a higher ranked officer or Vice versa i.e SCN issued by a AC, adjudicated by a lower ranked officer?
Regards,
Adarsh.
Adjudication
03 Jun 2019 
3 Replies 
1596 Views Asked by
Delegation of adjudicatory authority allows higher officials to adjudicate lower officers' show-cause notices but not vice versa.
Delegation of power operates downward: a higher-ranked officer may exercise the adjudicatory authority of a lower-ranked officer and adjudicate SCNs issued by subordinates; a lower-ranked officer may not exercise adjudicatory powers reserved to a higher-ranked officer. Adjudication and issuance of SCNs are tied to allocated competency, commonly determined by monetary thresholds or delegated limits, and higher authorities can adjudicate within lower officers' competence but not vice versa. (AI Summary)
Delegation of power operates downward: a higher-ranked officer may exercise the adjudicatory authority of a lower-ranked officer and adjudicate SCNs issued by subordinates; a lower-ranked officer may not exercise adjudicatory powers reserved to a higher-ranked officer. Adjudication and issuance of SCNs are tied to allocated competency, commonly determined by monetary thresholds or delegated limits, and higher authorities can adjudicate within lower officers' competence but not vice versa. (AI Summary)