Whether the allegations and value mentioned in the Show Cause Notice can travel beyond the scope of the allegations and value specified in ASMT-10. Any case, circulars or notfn in this regard.

Section 61: Scrutiny of returnsSection 73: Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.