Special leave petition dismissed; notices in petitioner's name valid despite referencing non-existent company; Sections 148 and 148A upheld SC dismissed the special leave petition, upholding the HC's order that notices issued in the petitioner's name cannot be invalidated merely because they ...
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Special leave petition dismissed; notices in petitioner's name valid despite referencing non-existent company; Sections 148 and 148A upheld
SC dismissed the special leave petition, upholding the HC's order that notices issued in the petitioner's name cannot be invalidated merely because they reference a non-existent company. The Court found no reason to interfere with the HC's findings concerning reopening assessments and the validity of notices issued under the unamended Section 148 post-01.04.2021, as well as the scope of section 148A.
The Supreme Court, through Hon'ble Justices J. B. Pardiwala and K. V. Viswanathan, allowed the exemption application and, after hearing senior counsel and reviewing the record, found "no reason to interfere with the impugned order passed by the High Court." Consequently, the Special Leave Petition was dismissed, and all pending applications were disposed of.
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