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Generic notice which are vague and suffer from ambiguity are liable to be challenged on the ground of non application of mind vide [2022] 98 ITR (Trib) 316 (ITAT[Mum]). In this case the AO had issued a generic show-cause notice in a printed form without mentioning the specific charge by striking off the inapplicable words. 


The bench of the Tribunal on the outset held a view that  since the issue raised in the cross-objection is a purely legal and jurisdictional issue going to the root of the matter, such issue has to be decided at the very outset. 


In other words in this fact situation the taxpayer should have gone in a writ course for speedy remedy. All generic notice better be challenged in a Court rather than seeking appellate remedy. 

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