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        Income Tax

        2025 (11) TMI 106 - SCH - Income Tax

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        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 ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              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 restored the SLP to its original number. The HC had held that notices under section 148/148A(d) were issued by the JAO and not via the mandatory faceless mechanism; SC declined to interfere with the impugned HC order.


                              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.
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