T.N.REDDY (Propreitor) 25 August 2022

SCN certain info requested

Sir, any tax statute for that matter, the assessing officer whether can issue the SCN( Single SCN) levying the tax, interest, penalty

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Quick Summary

This discussion explores the authority of assessing officers to issue a single Show Cause Notice (SCN) covering tax, interest, and penalties. The consensus is that the ability to do so is entirely dependent on the specific tax statute in question, as different central and state laws have varying mechanisms. For instance, under the Income Tax Act, penalty notices typically follow the completion of assessment and any additions made.

2 Replies

P. Venu (Advocate) 25 August 2022

What are the facts? What is the context?

LCI Thought Leader Adv. Ravish Bhatt, ADIT, CIOT (Dual Qualified lawyer/ Solicitor International Tax Affiliate CIOT) 26 August 2022

It depends on a statute. Different state and Central statutes have different mechanism and generic answer may not be possible. If we talk about income tax act, penalty notice will be issued only after completion of assessment and addition. However, there may be statutes providing differently.