2025 (9) TMI 45 - SC - Income Tax

Notices under Section 148 issued via ITBA portal on or after 01.04.2021 held time-barred under Sections 148 and 149

The Income Tax Officer Ward 16 (3) Hyderabad Versus Medwin Hospital Services.

The SC endorsed the HC view that notices issued under s.148 which left the ITBA portal on or after 01.04.2021 are time-barred under Sections 148 and 149; ... Validity of notice issued u/s 148 - period of limitation - dispatch and service of notices issued on or after 01.04.2021. As decided by HC [2024 (7) TMI 1186 - TELANGANA HIGH COURT] fully in agreement and endorse the views laid down in the case of Suman Jeet Agarwal [2022 (9) TMI 1384 - DELHI HIGH COURT] and hold that the impugned notices in all these batch of writ petitions are barred by limitation under Sections 148 and 149 of the Act, since the said notices have left the I.T.B.A. portal on or after 01.04.2021. WP allowed. As petitioner submits that an identical matter arising from the High Court has been dismissed by this Court v [2025 (8) TMI 391 - SC ORDER]. It has also been submitted that another matter of identical nature was dismissed by this Court vide order [2025 (6) TMI 1648 - SC ORDER] HELD THAT:- This special leave petition is dismissed. SUPREME COURT OF INDIA (SC), Citation: TMI. 'Delay condoned.' Petitioner's counsel noted two prior dismissals of identical matters: order dated 01.08.2025 in SLP (C) Diary No. 33948/2025 and order dated 20.04.2025 in SLP (C) Diary No. 17098/2025. On that basis, and as the present matter was factually and legally identical to those earlier dismissals, the Court formed the view that no separate adjudication was warranted and accordingly 'this special leave petition is dismissed.' The dismissal rests on the principle of consistency with earlier orders in identical proceedings, leading to refusal of further relief. No respondent appeared.