2025 (2) TMI 718 - SCH - Income Tax

Legal Issues Deferred for Future Cases as SC Dismisses Special Leave Petition; Pending Applications Resolved

SC dismissed the Special Leave Petition, choosing not to intervene due to the specific circumstances of the case. The Court allowed for the possibility of ... Scrutiny assessment - Validity of notice u/s 143(2) - period of limitation - defects in return of income removed - as decided by HC [2019 (10) TMI 1583 - GUJARAT HIGH COURT] it is an admitted position that the impugned notice u/ss (2) of section 143 of the Act has been issued on 11.08.2018, which is much beyond the period of limitation for issuance of such notice as envisaged under that subsection. The impugned notice, therefore, is clearly barred by limitation and cannot be sustained. HELD THAT:- We are not inclined to interfere in the matter having regard to the facts of the present case. Hence, the Special Leave Petition is dismissed. However, the question of law, if any, is left open to be agitated in any other appropriate case. The Supreme Court, with Hon'ble Justices B. V. Nagarathna and Satish Chandra Sharma presiding, dismissed the Special Leave Petition after considering arguments from both parties. The Court declined to intervene based on the specific circumstances of the case, but left open the possibility of raising any legal issues in a different case. Any pending applications were also resolved as a result of this judgment.