Department Can't Re-examine Same Issue u/s 73; Overlapping Timeframe Limits Extended Period of Limitation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Extended period of limitation - The period of time for which the impugned show-cause notice has been issued overlaps with the period of time for which either a proceeding is pending or stands concluded. The department cannot be allowed to revisit the same issue under the garb of exercise of powers u/s 73 of the Act of 1994....