Any Show Cause Notice is the Foundation of the Litigation it cannot be a mere formality.
Without disclosure of #allegations as in this case, the Notice becomes a formality.
Such SCNs are not sustainable.
Without disclosure of #allegations as in this case, the Notice becomes a formality.
Such SCNs are not sustainable.
If the allegations in the show cause notice are not specific and are on the contrary vague, lack details and/or are unintelligible that is sufficient to hold that the notice was not given the proper opportunity to meet the allegations indicated in the show cause notice.
This is exactly what happened to Citibank, Delhi, where the court quashed the show cause notice issued by Income Tax Commissioner, New Delhi, on the basis that the notice was not specific and vague, lacked details and was incomprehensible.
Only if the notice is neither specific, vague, lacks details nor is incomprehensible, then only the show cause notice may be quashed.
No reason is required to disclose allegations, only to provide adequate opportunity to meet the allegations by meeting the correct officer and at the right time.
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