Show Cause Notices Quashed Due to Unjustified Delays of Over Nine and Five Years Without Prescribed Limitation Period.

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....Validity of SCN issued after undue delay - there is no prescribed period of limitation for completing an assessment, it does not mean that the power can be exercised at any time, it had to be exercised within a reasonable period - the delay of over nine years or over five years in issuing the SCNs have not been satisfactorily explained - SCN quashed....