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    <description>The Tribunal set aside the impugned orders and remanded the matter for fresh adjudication to resolve jurisdictional concerns over the issuance of show cause notices by officers not designated as &#039;proper officers&#039;. The Tribunal emphasized the importance of settling jurisdictional issues before finalizing assessments, highlighting the doctrine of finality of litigation and the disruption caused by challenging show cause notices post final adjudication.</description>
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      <description>The Tribunal set aside the impugned orders and remanded the matter for fresh adjudication to resolve jurisdictional concerns over the issuance of show cause notices by officers not designated as &#039;proper officers&#039;. The Tribunal emphasized the importance of settling jurisdictional issues before finalizing assessments, highlighting the doctrine of finality of litigation and the disruption caused by challenging show cause notices post final adjudication.</description>
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