Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Supreme Court Declines to Review High Court Decision Allowing Objections Before Statutory Authority.</h1> <h3>RAJENDRA KUMAR SHARMA Versus THE INCOME TAX OFFICER & ANR.</h3> The SC dismissed the special leave petitions, choosing not to interfere with the impugned judgment and order. The HC had previously allowed the ... Assessment u/s 153C - Period of limitation in issuing notice - Search conducted at third party - As per HC the impugned show-cause notice was issued to the petitioner on 04.02.2022, one year has already passed whereafter the present petition came to be filed and in absence of any plausable explanation as to delay and also in face of statutory remedy of objection available to the petitioner, which objection has also been filed, we do not consider it a fit case to offer any interference HELD THAT:- Having regard to the observations made by the High Court reserving liberty to the petitioner(s) to take all objections before the concerned statutory authority. We are not inclined to interfere with the judgment and order impugned in these petitions. Hence, these special leave petitions are dismissed. The Supreme Court dismissed the special leave petitions after hearing both petitioner and respondent counsels, as they were not inclined to interfere with the impugned judgment and order. The High Court had reserved liberty for the petitioner(s) to raise objections before the statutory authority.