2013 (11) TMI 1005

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..... se notice dated 22.4.2013 will be treated as corrigendum or in continuation to earlier notice dated 17.10.2012, without disturbing or increasing the limitation period. - writ petitions disposed of. Repeated issue of demand-cum- show cause notice for the same period, leads to inconvenience and in some cases harassment of assessee as the for the same period they have to engage professionals and f .....

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..... in continuation of the earlier notice dated 17.10.2012, without disturbing the limitation period,i.e.,the notice dated 22.4.2013 would be subject to the relevant limitation period. Mr.Rahul Kaushik, Advocate for respondent, on instructions, states that this is acceptable to the department and the show cause notice dated 22.4.2013 will be treated as corrigendum or in continuation to earlier noti .....

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..... tions or orders may be issued to ensure that repeated show cause notices are only issued when circumstances justify and are permitted under the law. We clarify that we have not made any observation on the merits of the case. Reply to the show cause notice dated 22.4.2013 will be filed by the petitioner within three weeks and the petitioner will be entitled to raise all contentions and objections .....

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