https://www.taxtmi.com/caselaws?id=786379 Show-cause notice issued solely on third-party TDS/Form 26AS information without examination of the assessee's books is unsustainable; reliance on such material gave only a prima facie view and did not substitute record scrutiny, so the SCN held invalid and was quashed. Precedent of the tribunal, upheld by the High Court, directly covers the factual posture. No evidence of suppression or willful misstatement was found, therefore invocation of the extended limitation period was inappropriate. Consequentially the impugned order was set aside and the appeal allowed with such relief as warranted by law. en-us Wed, 07 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786379 Show-cause notice issued solely on third-party TDS/Form 26AS information without examination of the assessee's books is unsustainable; reliance on such material gave only a prima facie view and did not substitute record scrutiny, so the SCN held invalid and was quashed. Precedent of the tribunal, upheld by the High Court, directly covers the factual posture. No evidence of suppression or willful misstatement was found, therefore invocation of the extended limitation period was inappropriate. Consequentially the impugned order was set aside and the appeal allowed with such relief as warranted by law. Case-Laws Service Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786379