2013 (7) TMI 679

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....R. G. RAGHURAM, MR. M.V. RAVINDRAN, AND MR. H.K. THAKUR, JJ. For the Appellant: Shri K.I. Vyas, Adv. For the Respondent: Dr. J. Nagori, Addl.Commissioner (A.R.) JUDGEMENT Per: Justice G. Raghuram; The issue referred for consideration by the Larger Bench is whether the show cause notice issued after six months from the date of visit of Revenue officers or the date of completion of investigatio....