1.12 Vagueness of denial

I-13

CONTENTS

4.7 Service of notice 4.8 Concessional penalty 4.9 Burden of proof 4.10 Deficiencies in notice 4.11 Discrepancies in notice 4.12 Omission to object 4.13 Non-denial implies admission 4.14 Post-adjudication penalty 4.15 Demand for interest or penalty only

5

NOTICE UNDER SECTION 74

5.1 Overview 5.2 Special circumstances 5.3 Anatomy of a notice 5.4 Exception to pre-notice consultations 5.5 Pre-notice penalty 5.6 Post-notice penalty 5.7 Post-adjudication penalty 5.8 Additional aspect about evasion 5.9 Disputed tax period 5.10 Implication of ‘cum tax’ demand 5.11 Circulars and instructions

6

NOTICE UNDER SECTION 76

6.1 Overview 6.2 Pre-requisites to notice 6.3 Composite demand notice 6.4 Absence of limitation 6.5 Recovery of credit loss

PAGE

45 46 46 49 50 51 52 54 55

57 58 61 63 63 64 65 66 67 69 70

72 73 75 76 76