Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - AT
Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
