2025 (5) TMI 450 - SCH - Income Tax

Reopening of assessment u/s 147 - Validity of order passed u/s 148A(d) - change of opinion - assessee has not produced any supporting documentary evidences in respect of the donation given - allegation of non sharing of the information/material purportedly relied upon in the impugned notice - as per HC 2023 (10) TMI 277 - ALLAHABAD HIGH COURT the impugned order u/s 148A(d) and notice u/s 148 would not warrant any interference under Article 226 of the constitution of India as challenge to such order would be available to an assessee while challenging the order passed in reassessment proceedings consequent to the notice issued u/s 148 of the Act As petitioner has submitted that though specific ground about noncompliance of procedure under Section 151A of the Income Tax Act has been taken before the High Court the said submission has not been considered. HELD THAT - Having gone through the judgment of the High Court we are of the opinion that there is in fact no submission based on Section 151A of the Act. As we were not inclined to interfere with the judgment of the High Court on this ground Ms. Kavita Jha sought to withdraw the Special Leave Petition for approaching the High Court by filing a review petition. We are of the opinion that this is a reasonable request. The permission as sought by Ms. Kavita Jha is granted and Special Leave Petition is dismissed as withdrawn to enable the petitioner to adopt such remedies as are available to it in law with liberty to file appeals against the main order if so advised. In the facts and circumstances of the case the interim order passed by this Court shall enure to the benefit of the petitioner for a period of four weeks from today. Special Leave Petition stand dismissed as withdrawn.

Summary

The Supreme Court, through Hon'ble Justices Pamidighantam Sri Narasimha and Joymalya Bagchi, addressed a Special Leave Petition wherein the petitioner contended noncompliance with Section 151A of the Income Tax Act before the High Court. Upon review, the Court found "no submission based on Section 151A of the Act" in the High Court proceedings. Consequently, the petitioner, represented by Ms. Kavita Jha, sought to withdraw the petition to pursue a review petition in the High Court instead. The Court granted this request, stating it was a "reasonable request," and dismissed the Special Leave Petition as withdrawn, allowing the petitioner liberty to file appeals against the main order if advised. Additionally, the Court ordered that the interim relief previously granted shall "enure to the benefit of the petitioner for a period of four weeks from today."