Special Leave Petition dismissed; quashing of notices under sections 148A(b), 148A(d) and 148 affirmed due to procedural defect

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 148A(b) notice was issued as if under 148A(a) and therefore was not commensurate with clause (b), requiring prior inquiry by the AO; consequently the HC set aside the impugned notices and consequential order. SC found no ground to interfere with the High Court's order and affirmed its decision.

---

---

"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.

---