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The HC quashed the impugned orders issued under Section 73(9) as...
Section 73(9) orders quashed-defective; attachments not valid show-cause notices; liberty to reinitiate under Section 73; exclusion under Section 73(10)
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The HC quashed the impugned orders issued under Section 73(9) as affected by procedural and technical infirmities, holding that attachments of tax determinations to summaries did not constitute valid show cause notices; however, in the interests of justice the court granted the revenue authorities liberty to initiate de novo proceedings under Section 73 for the relevant fiscal year. The HC directed that the period from issuance of the summaries to the petitioners until service of a certified copy of this judgment on the proper officer be excluded for computing the limitation under Section 73(10) of the Central Act and the corresponding State provision. The petition is disposed of.
The HC quashed the impugned orders issued under Section 73(9) as affected by procedural and technical infirmities, holding that attachments of tax determinations to summaries did not constitute valid show cause notices; however, in the interests of justice the court granted the revenue authorities liberty to initiate de novo proceedings under Section 73 for the relevant fiscal year. The HC directed that the period from issuance of the summaries to the petitioners until service of a certified copy of this judgment on the proper officer be excluded for computing the limitation under Section 73(10) of the Central Act and the corresponding State provision. The petition is disposed of.
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