https://www.taxtmi.com/caselaws?id=790569 A remand order that fixes a mandatory 12-week period for completion of proceedings must be complied with strictly, and the authority cannot continue the matter by issuing fresh notices after that period without first seeking extension of time. The Gujarat HC treated the later show-cause notices as unsustainable because no final order was passed within the court-prescribed period and no extension application was filed. On that basis, the notices were quashed and the proceedings were not permitted to proceed in breach of the earlier judicial direction. en-us Mon, 20 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790569 A remand order that fixes a mandatory 12-week period for completion of proceedings must be complied with strictly, and the authority cannot continue the matter by issuing fresh notices after that period without first seeking extension of time. The Gujarat HC treated the later show-cause notices as unsustainable because no final order was passed within the court-prescribed period and no extension application was filed. On that basis, the notices were quashed and the proceedings were not permitted to proceed in breach of the earlier judicial direction. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790569