TaxTMI 
TaxTMI 
TaxTMI 
One SCN for the period 2008-09 to 2011-12 was issued in 19.07.2013 for the amount of Rs. 79 Lacs. After passing of two years the department realized that the SCN issued on 19.07.2013 has not covered the gross value and after considering the gross value shown in P/L account again a SCN was issued for the period 2008-09 to 2013-14 covering the period 2008-09 to 2011-12 for which SCN was already issued on 19.07.2013. This time the SCN was issued for the demand of Rs. 80512024/-. Now the question is whether the department is eligible to issue two SCN on the same issue for the same period to the same noticee. Is is not barred by limitation.
Two SCN for similar issue to a common taxpayer
Sudhir Kumar
Debate on Legality of Issuing Two Show Cause Notices for Same Period and Potential Time-Barred Status A taxpayer received two Show Cause Notices (SCNs) for the same issue and period, initially for Rs. 79 lakhs and later for Rs. 8,05,12,024, covering 2008-09 to 2013-14. The discussion centers on whether issuing two SCNs for the same period is permissible and whether they are time-barred. One participant notes that both SCNs will be adjudicated together, and the first SCN was issued within the time limit, making it valid. The second SCN's validity depends on its issuance date. The department's ability to issue two SCNs is questioned, and the taxpayer is advised to confirm the payable amount. (AI Summary)