Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The High Court declined to exercise extraordinary writ jurisdiction to quash a show cause notice where parallel proceedings against multiple accused were ongoing, reasoning that premature interference could impede inquiries; the writ petition was dismissed without merit adjudication and no quashing was granted. The court did not resolve the petitioner's limitation/time-bar plea but directed the adjudicating authority to consider the petitioner's explanation and relied precedents (including the cited apex decision) while conducting further proceedings, leaving the substantive limitation question open for decision by the respondents-authority in accordance with law.
The High Court declined to exercise extraordinary writ jurisdiction to quash a show cause notice where parallel proceedings against multiple accused were ongoing, reasoning that premature interference could impede inquiries; the writ petition was dismissed without merit adjudication and no quashing was granted. The court did not resolve the petitioner's limitation/time-bar plea but directed the adjudicating authority to consider the petitioner's explanation and relied precedents (including the cited apex decision) while conducting further proceedings, leaving the substantive limitation question open for decision by the respondents-authority in accordance with law.
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