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Issues: Whether the writ petitions challenging notices issued under Sections 143(2) and 142(1) of the Income-tax Act, 1961 deserved to be entertained despite the delay in approaching the Court.
Analysis: Notices under Sections 143(2) and 142(1) were issued in June 2023, while the writ petitions were filed in January 2024. In view of this delay, the Court declined to exercise its discretion in favour of entertaining the petitions.
Conclusion: The writ petitions were not entertained on the ground of delay and were dismissed, with liberty to pursue the appropriate remedy available under law.
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