https://www.taxtmi.com/forum/issue?id=110230 The core issue is whether a Commissioner may issue an SCN under VCES and make it answerable to an Additional Commissioner, and whether the Additional Commissioner may adjudicate an SCN not originally issued by him. Key operative points: verify the factual basis of the alleged false declaration; confirm that the demand falls within the value limits permitting subordinate adjudication; and recognise that a Commissioner can delegate adjudicatory powers to lower officers. Remedies include appellate challenge to the next administrative level and, if appeals are exhausted, writ review for lack of jurisdiction. en-us Sat, 23 Apr 2016 10:32:46 +0530 Thu, 23 Jan 2025 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110230 The core issue is whether a Commissioner may issue an SCN under VCES and make it answerable to an Additional Commissioner, and whether the Additional Commissioner may adjudicate an SCN not originally issued by him. Key operative points: verify the factual basis of the alleged false declaration; confirm that the demand falls within the value limits permitting subordinate adjudication; and recognise that a Commissioner can delegate adjudicatory powers to lower officers. Remedies include appellate challenge to the next administrative level and, if appeals are exhausted, writ review for lack of jurisdiction. Discussion-Forum Indian Laws Sat, 23 Apr 2016 10:32:46 +0530 https://www.taxtmi.com/forum/issue?id=110230