Jurisdiction on adjudication

[SUBRATA RAY]

SCN issued by Bureau of investigation of State whether adjudication can be made by bureau or by jurisdictional office

[KASTURI SETHI]

To whom SCN is answerable has been mentioned in the SCN itself. Pl. see last para of the SCN.

[Manoranjan Behera]

Hi

Could you please reframe your query. Adjudication has got a different meaning..Are you asking the authority of the Bureau of Investigation for issuing SCN? Kindly confirm

[Ganeshan Kalyani]

Bureau of investigation might have issued SCN on specific subject in which case they can issue SCN. However, if the SCN was already issued by your jurisdictional office for same subject then you may reply them accordingly and refrain from submitting the docs again.

AI Summary

Jurisdiction for show-cause notices: investigative bureaus may issue SCNs but response lies with the designated adjudicating office.
An investigative unit may issue a show-cause notice within its remit, but the SCN must specify the authority to which the recipient must reply; that designation controls where the response and adjudication are to be directed. If the jurisdictional office has already issued a notice on the same subject, taxpayers should avoid duplicate submissions and respond as appropriate to the designated authority to prevent overlapping proceedings.