TaxTMI 
TaxTMI 
I got an show cause notice on 28.12.2023 u/s 73(1), had many personal hearing on that and on 30.042024 we get an original order and, on that we filed an appeal on 27.08.2024, the very next day we get an additional order. on original order assessment officer had mistakenly left off to add Flood cess On original order. and now on additional order is under sec 74 without any SCN, or hearing. advise.
assessment order
04 Nov 2024 
4 Replies 
1255 Views Asked by
Lack of show cause notice invalidates subsequent tax adjudication without hearing, reinforcing requirement for notice and opportunity to be heard.
A subsequent tax adjudication purporting to raise additional liability without service of a prior show cause notice or personal hearing is procedurally infirm; material not included in the original notice cannot be validly adjudicated later without restarting the statutory notice process, and such orders conflict with principles of natural justice and the statutory requirements for assessment proceedings. (AI Summary)
A subsequent tax adjudication purporting to raise additional liability without service of a prior show cause notice or personal hearing is procedurally infirm; material not included in the original notice cannot be validly adjudicated later without restarting the statutory notice process, and such orders conflict with principles of natural justice and the statutory requirements for assessment proceedings. (AI Summary)