Notices under Section 148 issued via ITBA portal on or after 01.04.2021 held time-barred under Sections 148 and 149 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; ...
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Notices under Section 148 issued via ITBA portal on or after 01.04.2021 held time-barred under Sections 148 and 149
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; the batch of writ petitions challenging those notices was allowed. Identical special leave petitions seeking to disturb the HC rulings were dismissed by the SC.
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.
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