TaxTMI 
TaxTMI 
adjudication matter
X X X X Extracts X X X X
X X X X Extracts X X X X
....djudication matter<br> Query (Issue) Started By: - jagannath prasad Dated:- 23-4-2016 Last Reply Date:- 23-4-2016 Other Topics<br>Got 6 Replies<br>Indian Laws<br>SCN relating to false declaration under VCES '13 of less than ₹ 50 lakhs issued by Commissioner has been made answerable to Addl. Commissioner. Is it correct? Can a lower officer adjudicate SCN issued by higher officer OR for th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at matter could the Addl.Com decide a SCN which was not issued by him ? The above case has been adjudicated and the SCN has been confirmed. Can a case of acting beyond jurisdiction by the Addl.Com be made out? Since in VCES only Commissioner could open a case, so, was it not incorrect to make the SCN answerable to Addl. Commissioner. Has the situation vitiated the case and made the SCN void? Wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at can be done at the appellate stage? Pl advise. Time is very short for filing Appeal. Thanking You. Reply By Ganeshan Kalyani: The Reply: Sir at the outset I think the details as alleged to be wrong should be verified with your books once again to assure that whether really it is a wrong disclosure or department is having doubts about the figures. To add additional points I woiuld like mentio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n that when you would have received VCES-3 from department stating that all the liability for the period covered under VCES is disclosed and tax is paid off in two equal instalments then the certificate itself is a proof that the compliance has been completed. Thanks. Reply By MARIAPPAN GOVINDARAJAN: The Reply: If you think that the show cause notice is adjudicated without proper jurisdiction yo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....u may file a writ petition before the High Court to quash the proceedings or you may file to the appellate authority above the authority who adjudicated this case in which you may raise the jurisdiction issue. Reply By surya narayana: The Reply: The power of Adjudication depends upon the value limits prescribed therin. Pl. check whether the amount of the SCN issued by the commissioner subsequen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tly falling within the value limits of the Addl. Commr. before putting this as a ground in your appeal. Best Regards Suryanarayana Reply By KASTURI SETHI: The Reply: Sh.Prasad Ji, Commissioner can issue SCN making it answerable to the Addl. Commissioner. Commissioner can delegate his powers to any of his lower officer in VCES. All have been done within jurisdiction. Reply By KASTURI SETHI:....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The Reply: If Commissioner has some basis for false declaration, then routine/regular procedure will be followed. Next appellate channel is Commissioner (Appeals) and not any other appellate authority.Before going to High Court proper appeal channels have to be exhausted. Reply By AJAY THAKARE: The Reply: Hello Prasad Ji, You should Re-check all your records that SCN issued based correct info....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rmation. and Commissioner can issue SCN making it answerable to the Addl. Commissioner. Commissioner can delegate his powers to any of his lower officer in VCES. All have been done within jurisdiction. Thanks, Ajay Thakare<br> Discussion Forum - Knowledge Sharing ....