Example

Following demand was raised by the officer:
Tax = 95,000
Interest under section 50

Answer

The Appellate Tribunal on an appeal filed, reconsidered the presentations and ordered tax amount at Rs. 1,25,000 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, where such Government dues are enhanced in such appeal, revision or other proceedings, the Commissioner shall serve upon the taxable person or any other person another notice of demand in respect of the amount by which such Government dues are enhanced
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.