What is the relevant date for issue of Show Cause Notice?

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....r issue of Show Cause Notice? Ans. (i) In case of section 73(cases other than fraud/ suppression of facts/willful misstatement), the relevant date shall be counted from the due date for filing o....

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....the relevant date shall be counted from the due date for filing of annual return for the financial year to which demand relates to. The SCN has to be adjudicated within at period of five years from th....