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of <h1>SLP dismissed: Assessments under Section 148 issued July-September 2022 follow precedent; assessees succeed as per that ruling</h1> <h3>Assistant Commissioner Of Income Tax Circle 22 (1), Mumbai & Ors. Versus Santosh Kashinath Padhi.</h3> Assistant Commissioner Of Income Tax Circle 22 (1), Mumbai & Ors. Versus Santosh Kashinath Padhi. - TMI Delay condoned. The Special Leave Petitions are held to be 'squarely covered by the Judgment of this Court rendered on 3-10-2024 in 'Union of India & Ors. vs. Rajeev Bansal' (Civil Appeal No. 8629/2024 etc.) 2024 (11) Scale 473.' Accordingly, the petitions filed by the Revenue are disposed of and the assessees 'will be governed by reasons discussed in the said Judgment.' Assessing officers are directed to dispose of objections 'in terms of the law laid down by this Court.' Thereafter, assessees who remain aggrieved are at liberty to pursue 'all the rights and remedies in accordance with law,' save and except for the issues concluded in the cited Judgment. Pending applications, if any, are also disposed of.
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