2025 (6) TMI 730 - SCH - Income Tax

Reopening of assessment u/s 147 - specific contention of the petitioner is that the petitioner s reply was not considered and later extension of the time for filing a reply was never communicated to him - as decided by HC petitioner was granted time up to 14.04.2023 and the order was passed only on 21.04.2023. There is no question of any remand being made for the purpose of hearing.We also notice that the order issued u/s 148A(d) of the Act is not conclusive since now the petitioner will be issued with a notice u/s 148. The counter affidavit of the respondents indicates that a notice has already been issued under Section 148 on 21.04.2023. The petitioner would be entitled to raise all contentions in reply to the said show cause notice if the same has not been concluded till now. HELD THAT - We do not find any good ground and reason 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, with Hon'ble The Chief Justice and Hon'ble Mr. Justice Sanjay Kumar presiding, dismissed the special leave petition, stating "We do not find any good ground and reason to interfere with the impugned judgment." Delay in filing was condoned, and all pending applications were disposed of.