2025 (6) TMI 1554 - HC - Income Tax

Validity of issuance of the notices u/s 153A/153C being dates prior to 31.03.2021 - HELD THAT - The issue agitated in these appeals stands covered against the Revenue by the judgment dated 08.11.2024 of a Division Bench of this Court in W.A. No. 515 of 2024. Revenue does not choose to pursue the above writ appeals. Writ Appeals are accordingly dismissed as not pressed.

Summary

The Kerala High Court, in writ appeals filed by the Revenue against notices issued under Sections 153A/153C of the Income Tax Act dated prior to 31.03.2021, noted the concession by the Income Tax Department's Standing Counsel. The counsel acknowledged that the issue was conclusively addressed against the Revenue by the Division Bench judgment dated 08.11.2024 in W.A. No. 515 of 2024. Consequently, the Revenue declined to pursue the appeals, which were "dismissed as not pressed."