2025 (7) TMI 260 - SCH - Income Tax

Special leave petition dismissed; order under section 148A(d) and section 148 notice set aside for denial of natural justice

SC dismissed the special leave petition, upholding the HC's decision that the AO's order under section 148A(d) and the section 148 notice were set aside ... Validity of reopening of assessment proceedings - denial of principle of natural justice - despite the reply having being filed within the statutory period of seven (7) days, AO proceeded to pass an order u/s 148A (d) without considering the reply so filed by the petitioner - as decided by HC [2025 (2) TMI 874 - DELHI HIGH COURT] Revenue fairly states that the petitioner may be given one more opportunity to respond to the notice dated 21.08.2024. The impugned order passed u/s 148A (d) as well as the notice issued u/s 148 are set aside. HELD THAT:- No reason to interfere with the order passed by the High Court wherein the relief, as sought for by the petitioner, has already been granted and a direction has been issued to the Assessing Officer to consider the reply already filed by the petitioner and pass an appropriate order. No case of interference is made out. The special leave petition is dismissed. The Supreme Court, in a partial bench comprising Hon'ble Justices Manoj Misra and Nongmeikapam Kotiswar Singh, dismissed the special leave petition. The Court held that there was 'no reason to interfere' with the High Court's order, which had granted the relief sought by the petitioner and directed the Assessing Officer to consider the petitioner's reply and pass an appropriate order. Consequently, the Court found 'no case of interference' and disposed of any pending applications.