High Court Rules Department Cannot Exceed Allegations in Original Show Cause Notice; Assessee's Appeal Protected.

Validity of Direction of the Tribunal to issue fresh SCN - demand beyond the scope of  original SCN - the appeal was filed by the assessee and not the Revenue. The Revenue did not prefer any cross appeal/objection. Therefore, the assessee cannot be worse off in its own appeal before the Tribunal. - the Department can never proceed beyond such allegation and if done so, it would be wholly without jurisdiction. - HC .....

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