Tax Notices Invalidated: Significant Procedural Delay Leads to Quashing of Assessment Proceedings for Multiple Years

SC dismissed SLP arising from civil application concerning tax assessment years 2011-2016. Court upheld HC's quashing of notices due to significant unexplained delay in issuing show cause notice (5-10 years after original assessment). No substantial grounds found to interfere with lower court's decision, thereby maintaining the original order and disposing of pending applications.

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The Supreme Court, in the Special Leave Petition arising from Special Civil Application No.10699 of 2021 concerning assessment years 2011-2016, condoned delay in filing but dismissed the petition. The Court emphasized that the show cause notice was issued on 24.03.2021, "5 to 10 years thereafter," without any explanation for the delay. The High Court had quashed the notices on grounds of delay and laches, holding the respondent authority's action as belated. The Supreme Court found no reason to interfere, stating: "We do not think that the impugned order would call for any interference in this case." Consequently, the Special Leave Petition was dismissed and pending applications disposed of.

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