2025 (6) TMI 728 - SCH - Income Tax

Validity of notice issued u/s 143(2) - Income Tax Office jurisdiction to issue a notice u/s 143(2) - notice to be issued either of the two authorities - AO or the prescribed income-tax authority - as per HC 2025 (5) TMI 1245 - DELHI HIGH COURT we are unable to accept that the AO did not have the jurisdiction to issue the impugned notices dated 10.07.2024 and 06.09.2024 u/s 142(1) of the Act or that the same are beyond the period of limitation. Once it is accepted that the AO has the jurisdiction to issue a notice u/s 143(2) of the Act which is also the contention of the petitioner in this case the AO cannot be faulted for proceeding to complete the assessment. HELD THAT - We are not inclined to interfere with the impugned judgment; hence the present special leave petition is dismissed. Pending application(s) if any shall stand disposed of.

Summary

The Supreme Court of India, through the Hon'ble Chief Justice and Hon'ble Mr. Justice Sanjay Kumar, dismissed the special leave petition, stating, "We are not inclined to interfere with the impugned judgment." Consequently, all pending applications stand disposed of.