TMI BlogValidity of SCN issued after undue delay - there is no prescribed period of limitation for completing an...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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