Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Demand of tax made from the Respondents without issuing SCN as required under Section 73. - Letter issued was more of an advisory nature and demand of money in the name of tax is in violation - Appeal dismissed being devoid of merits against the Revenue. - HC
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