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    <title>Assessments whether provisional need for verification before issuing Show Cause Notice and passing the adjudication order -Reg.</title>
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    <description>The Board warns that failing to record or verify that assessments were provisional in the Show Cause Notice led to an adjudicator incorrectly treating the demand as time barred; it directs officers to verify assessment status and include all relevant facts in the Show Cause Notice before adjudication to avoid procedural errors.</description>
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    <pubDate>Tue, 25 Feb 1997 00:00:00 +0530</pubDate>
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      <title>Assessments whether provisional need for verification before issuing Show Cause Notice and passing the adjudication order -Reg.</title>
      <link>https://www.taxtmi.com/circulars?id=5716</link>
      <description>The Board warns that failing to record or verify that assessments were provisional in the Show Cause Notice led to an adjudicator incorrectly treating the demand as time barred; it directs officers to verify assessment status and include all relevant facts in the Show Cause Notice before adjudication to avoid procedural errors.</description>
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      <pubDate>Tue, 25 Feb 1997 00:00:00 +0530</pubDate>
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