Extended Limitation Period Unjustified Due to Known Facts; Earlier Show Cause Notices Quashed for Lack of Suppression.

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....Invocation of extended period of limitation - SCNs issued earlier are quashed - while issuing the present SCN, the same and/or similar set of facts could not be taken as suppression of facts on the part of the assessee as these facts were already in the knowledge of the authorities - not justified in invoking the extended period of limitation....