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of <h1>Special Leave Petition dismissed; quashing of notices under sections 148A(b), 148A(d) and 148 affirmed due to procedural defect</h1> <h3>Income Tax Officer, Ward 3 (1) (1) Versus Onir Infraspace Private Limited</h3> SC dismissed the Special Leave Petition challenging the HC's quashing of notices issued under sections 148A(b), 148A(d) and 148. The HC had held the ... Reopening of assessment u/s 147 - Validity of the notice issued u/s 148A(b) - notice is issued for calling upon the petitioner to submit various details for verification of the data. As decided by HC [2024 (10) TMI 710 - GUJARAT HIGH COURT] respondent has issued the notice under clause (b) of the Section 148A as if the inquiry is to be conducted under clause (a) of Section 148A of the Act and therefore, the impugned notice cannot be commensurate the requirement of clause (b) of Section 148A of the Act as such notice could have been issued only after conducting the inquiry on part of the respondent-AO. We are of the opinion that the impugned notice issued u/s 148A (b) of the Act could not have been issued for verification on the part of AO and therefore, the same would fail and accordingly, the petition succeeds and the impugned notice and the consequential order u/s 148A (d) of the Act and the notice u/s 148 are hereby quashed and set aside. HELD THAT:- Having heard the appearing for the petitioner – Revenue and having gone through the materials on record, we find no good ground to interfere with the impugned order passed by the High Court. Special Leave Petition is, accordingly, dismissed. 'Delay condoned.' After hearing the petitioner (Revenue) and reviewing the record, the Court found 'no good ground to interfere with the impugned order passed by the High Court.' The Special Leave Petition was dismissed. All pending applications were also disposed of. The Court thus affirmed the High Court's order and declined to grant relief to the petitioner, applying standard supervisory review without disturbing the impugned decision.
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