SCN Reply Lacks Supporting Documents Due to Non-availability: Madras HC Sets Aside Order and Remands...

The Madras High Court has set aside an order and remanded for fresh consideration because the SCN (Show Cause Notice) reply lacked supporting documents due to non-availability. This ruling highlights the importance of providing taxpayers with a fair opportunity to submit complete documentation. The court recognized that genuine reasons, such as non-availability of documents at the time of initial reply, should not lead to an adverse order without allowing a fresh chance. This ensures a more thorough and just assessment process, preventing decisions based on incomplete information.