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    <title>Show Cause Notice Validity Unaffected by Different Investigating Authority, Jurisdiction Intact if Issued Competently.</title>
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    <description>Validity of Show cause notice - Merely because that the investigation before issuing the SCN was conducted by some other authority, the same cannot be a ground to question the jurisdiction of the authority, who issued the present SCN, when admittedly, the same is issued by the competent authority - HC</description>
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