HC directs AO to issue fresh SCN with an open mind without pre-deciding any issue

Joyous Blocks & Panels Private Limited Vs Assistant Commissioner, Commercial Taxes (Calcutta High Court) On going through the proceedings of the assessing officer dated 26th September, 2022 it prima facie appears to be an order and the manner of issuing show cause notice has not been rightly understood by the authority. Partly the appellants have to be blamed because the appellants for the query raised by the authority has misconstrued the scope of the query and proceeded to make elaborate factual submissions as well as relied upon several decisions of the Hon’ble Supreme Court and the H...