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TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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Procedure for scrutiny of information or reference

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....ns and the defects, if any, shall be communicated to the party within a reasonable time not exceeding , - (a) fifteen days in case of an information or reference received under clause (b) of sub-section (1) of section 19 of the Act; or (b) seven days in case of a reference received under section 21 or sub- section (1) of section 49 of the Act. (2) The information provider refe....

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Full Text of the Document

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....the concerned party, as the case may be, as per the provision of sub-regulation (2), the information or the reference or the application connected therewith shall be treated as invalid: Provided that the Central Government or the State Government or the Statutory Authority or the concerned party shall be entitled to file fresh information, reference or application for consideration by the Commi....