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of <h1>Supreme Court Declines Special Leave Petition, Affirms Lower Court's Decision on Exemption Application Without Substantial Intervention</h1> SC dismissed the SLP after reviewing the HC order, finding no compelling reason to intervene. The court upheld the lower court's decision, rejecting the ... Assessment proceedings completed u/s 158BC (now section 153A) of the Act against the searched person - delay in preparing the satisfaction note and proceeding further against the petitioner - As decided by HC [2024 (11) TMI 1465 - PUNJAB AND HARYANA HIGH COURT] do not agree that there is any delay in preparing the satisfaction note and proceeding further against the petitioner - HELD THAT:- Having heard the learned counsel appearing for the petitioner and having gone through the materials on record, we see no reason to interfere with the impugned order passed by the High Court. Special Leave Petition is, accordingly, dismissed. Pending applications, if any, shall also stand disposed of. The Supreme Court of India, through Hon'ble Justices J.B. Pardiwala and R. Mahadevan, allowed the exemption application and, after considering the petitioner's submissions and the record, declined to interfere with the impugned High Court order. The Court held: 'We see no reason to interfere with the impugned order.' Consequently, the Special Leave Petition was dismissed, and all pending applications were disposed of.
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