Show-Cause Notice Issued Within Five-Year Limit u/s 73(6)(b) of 1994 Act for Late Return Filing.

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Full Text of the Document

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....Time limitation to issue SCN - the petitioner ought to have filed the return by April 25, 2011. The show-cause notice was issued on April 22, 2016. It was within a period of five years contemplated under Section 73 (6)(b) of the Act of 1994....