Delayed SLP (411-day) dismissed; reassessment notices quashed for failing twin conditions; assessing officer lacked jurisdiction The SC dismissed the delayed SLP (411-day delay unexplained) and, on merits, upheld the HC's finding that notices for reopening assessments failed to ...
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The SC dismissed the delayed SLP (411-day delay unexplained) and, on merits, upheld the HC's finding that notices for reopening assessments failed to satisfy the twin conditions required for reassessment; consequently the AO lacked jurisdiction to reopen assessments concluded long ago. The petition was dismissed both for delay and for want of merit, leaving the High Court's decision quashing the reassessment notices intact.
There is a gross delay of 411 days in filing the Special Leave Petition which has not been satisfactorily explained by the petitioner. The Court further found "no good ground to interfere with the impugned order passed by the High Court." On both procedural and substantive bases the petition was rejected: "The Special Leave Petition is, therefore, dismissed on the ground of delay as well as merits." The order disposes of all pending applications. The essential legal reasoning rests on (1) inexcusable and unexplained delay fatal to maintain the Special Leave Petition and (2) absence of any substantive basis warranting interference with the High Court's decision, making dismissal appropriate on merits in addition to procedural bar.
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