2020 PTD 18

Case Laws / Head Notes / Paras

Incorrect provision of law mentioned in the notice---Effect- --Quoting of wrong provisions of law in a show cause notice would not necessarily vitiate the entire process initiated thereunder---In deciding the legal validity of the show cause notice, it was important to first see whether the recipient/assessee of the said notice had been put to any prejudice in preparing and putting up its defence to the allegations made therein; and whether the issuer of the notice had the authority to issue the same, provided the notice had all the necessary facts leading to the alleged acts or omission of the recipient constituting the stated contravention of provisions of law, and thus, to be meaningfully responded by the assessee. This very issue of stating a wrong provision of law came up before this ...