2013 (11) TMI 1005

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.... Mr. Rahul Kaushik and Ms. Bhuvneshwari Pathak, Advocates ORDER During the course of arguments yesterday, it was put to the learned counsel for the petitioner whether it would be acceptable in case notice dated 22.4.2013 is treated as corrigendum or additional notice which is in continuation of the earlier notice dated 17.10.2012, without disturbing the limitation period,i.e.,the notice dated ....

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....n some cases harassment of assessee as the for the same period they have to engage professionals and furnish accounts, documents etc. all over again. It also duplicates the work of the officrs. The CBEC will examine the said aspect. If required and necessary, appropriate directions or orders may be issued to ensure that repeated show cause notices are only issued when circumstances justify and are....