2025 (11) TMI 106 - SCH - Income Tax

Unexplained 248-day delay in SLP filing; restoration allowed on interlocutory application; notices under Section 148/148A(d) issued non-faceless

SC found an unexplained 248-day delay in filing the SLP but, on considering the interlocutory application for restoration, allowed the application and ... Validity of reopening of assessment - jurisdiction of the JAO v/s FAO for issuance of notice u/s 148 - HC [2024 (8) TMI 1625 - BOMBAY HIGH COURT] held that order of the same date u/s 148A(d) are issued by the Jurisdictional Assessing Officer (“JAO”) and not under the mandatory faceless mechanism as per the provisions of Section 151A of the Act. SC held [2025 (8) TMI 1700 - SC ORDER] there is a gross delay of 248 days in filing the Special Leave Petition which has not been satisfactorily explained by the petitioner. Even otherwise, we see no reason to interfere with the impugned order passed by the High Court. HELD THAT:- Taking into consideration the averments made in the Interlocutory Application seeking restoration of the Special Leave Petition, the said application is allowed and the Special Leave Petition is restored to its original number on the file. Interlocutory Application No.201261/2025 seeking restoration of the Special Leave Petition was considered on hearing. The Court 'allowed' the interlocutory application and ordered that the Special Leave Petition be 'restored to its original number on the file.' The Miscellaneous Application was disposed of. Procedurally, the decision reinstates the SLP to its prior docket position, permitting continuation of proceedings as if the petition had not been removed or lapsed; no substantive adjudication on merits was undertaken. The order records that counsel for the petitioner (Revenue) was heard; there was no appearance for the respondent.