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of <h1>Supreme Court Dismisses Special Leave Petition; Upholds Lower Court Ruling, Declines Further Review Under Art. 136.</h1> <h3>INCOME TAX OFFICER WARD 25 (3) NEW DELHI Versus M/s TIA ENTERPRISES PVT. LTD.</h3> The SC dismissed the SLP, finding no grounds for interference under Art. 136 of the Indian Constitution. The delay in filing was condoned, and all pending ... Validity of reassessment proceedings commenced without the approval of the specified authority - As decided by HC [2023 (10) TMI 1201 - DELHI HIGH COURT] sense we get is that the second condition requiring AO to obtain prior approval of the specified authority was not fulfilled, as otherwise, there was no good reason not to furnish the same to the petitioner along with the document which contained the AO’s reasons for holding the belief that income otherwise chargeable to tax had escaped assessment. HELD THAT:- In view of the categorical finding recorded in paragraph 13 of the impugned judgment and in the facts of the case, no case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is accordingly dismissed. The Supreme Court dismissed the Special Leave Petition due to no case for interference under Article 136 of the Constitution of India. Delay was condoned, and pending applications were disposed of.
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