Court Directs Petitioner to Object to Authority on Expired Show Cause Notice u/s 73(4B) of Finance Act 1994.

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....Validity of SCN - challenge on the ground that as per Section 73(4B) of the Finance Act, 1994, the period given for passing the order has expired - it is found appropriate to first relegate the petitioner to the Authority concerned where he can raise the objection in reference to Section 73(4B) of the Act, 1994. - HC....