<h1>Tribunal Rules Tax Show Cause Notice Invalid: No Justification for Extended Period u/s 73(1) of Finance Act 1994.</h1> A tribunal has ruled that a show cause notice issued by the tax department beyond the one-year period is not maintainable due to lack of justification for invoking the extended period. According to Section 73(1) of the Finance Act, 1994, the department must demonstrate reasons such as suppression of facts or willful misstatement intended to evade tax to justify the extended period. In this case, such reasons were absent in the notice, and therefore, demands for the extended period cannot be upheld.