177.            Following demand was raised by the officer:

Tax = 75,000

Interest under section 50

The Appellate Tribunal on an appeal filed, reconsidered the presentations and ordered tax amount at Rs. 95,000 along with interest. Determine the liability if no SCN was issued for increased amount and the applicant contend that since no new SCN was issued the revised amount not recoverable.

As per section 84, since no new SCN was issued for the increased amount of Rs.20,000 therefore the taxable person is right that he’s not liable to pay such amount.