9911796707
TMI Blog2024 (8) TMI 1555X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Replication along with enclosed annexure(s) filed along with application are taken on record, subject to all just exceptions. Office to tag the same at appropriate place. CM stands disposed of. CM-11739-CWP-2024 I. Present application has been filed for seeking permission to place on record the orders dated 16.07.2024 (Annexure P-9 & P-10). II. Allowed as prayed for. Orders dated 16.07.2024 (Annexures P9 & P-10) filed along with application are taken on record, subject to all just exceptions. Office to tag the same at appropriate place. CM stands disposed of. CM-11740-CWP-2024 I. Present application has been filed under Article 226 of the Constitution of India read with Section 151 CPC, seeking disposal of the main writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the show cause notice was issued 5 to 10 years thereafter. There is no explanation whatsoever for the delay in issuance of notices to the respondents-herein. In the circumstances, a challenge made to the show cause notices before the High Court was successful inasmuch as the action of the respondent authority was held to be belated and hit by delay and latches. Consequently, the show cause notices were quashed. We do not think that the impugned order would call for any interference in this case. Hence, the special leave petition is dismissed. Pending application(s), if any, shall also stand disposed of." 2. In the present case, the period involved is Assessment Year 2013 to 2016, while the show cause notice has been issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod, the dates of issuance of the show cause notices are 16.03.2021, 01.04.2021, 01.04.2021 and 25.05.2021 which means that the show cause notices were issued 6 to 10 years thereafter. There is no explanation whatsoever for the delay in issuance of notices to the respondents-herein. In the circumstances, a challenge made to the show cause notices before the High Court was successful inasmuch as the action of the respondent authority was held to be belated and hit by delay and latches. Consequently, the show cause notices were quashed. We do not think that the impugned order would call for any interference in this case. Hence, the special leave petition is dismissed on the basis of delay and latches. Pending application(s), if any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
