Enhancing period of limitation to 2 years - some stray thoughts!

sir,

with reference to the message posted by shri rrkothapally, it is really nice on your part to draw the attention of the readers to the long lost board circular dated 19.10.2000 but as is the case with all circulars, they give birth to more confusion rather than offer any crystal clear clarification.

And how can the sixteen year old circular be applied without any instruction from the Board?

like after going through your comment, i am still to find an answer to the poser made in the mail by the purported departmental officer.

The question(s), if I may say so, is/are simple.

1. Should the first scn be withdrawn ?

2. Should a new scn be issued invoking the two year normal period but covering the demand only for the year left out by the earlier scn?

3. Should a new SCN be issued covering the two year normal period notwithstanding that the immediate one year period has already been covered in scn dt 22 february 2016?

The officer seeks a clear line of action and not a convoluted one, i think.

Request the learned netizen to be kind enough to answer the above for benefit of all.

sachin d

sachin deshmukh 25/06/2016