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 ...
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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 for denial of natural justice. The HC had directed the AO to consider the reply filed within the seven-day statutory period and to grant the petitioner another opportunity to respond to the notice dated 21.08.2024. The SC found no grounds for interference with the relief already granted by the HC.
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.
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