https://www.taxtmi.com/caselaws?id=775247 The SC dismissed Special Leave Petitions filed with gross delays of 322 and 358 days respectively, which were not satisfactorily explained by petitioner. The case involved applicability of Sections 153C and 148 regarding reopening of assessment versus assessment in cases of seizure of material relating to assessee other than the searched person. The HC had quashed notices issued under Section 148 and related orders, holding that Section 153C does not preclude issuance of notice under Section 148, though the field of applicability of both sections was not directly at issue. The SC found no reason to interfere with the HC's common impugned order and dismissed the petitions on grounds of both delay and merits, while keeping the question of law open for future consideration. en-us Thu, 17 Jul 2025 00:00:00 +0530 Wed, 27 May 2026 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775247 The SC dismissed Special Leave Petitions filed with gross delays of 322 and 358 days respectively, which were not satisfactorily explained by petitioner. The case involved applicability of Sections 153C and 148 regarding reopening of assessment versus assessment in cases of seizure of material relating to assessee other than the searched person. The HC had quashed notices issued under Section 148 and related orders, holding that Section 153C does not preclude issuance of notice under Section 148, though the field of applicability of both sections was not directly at issue. The SC found no reason to interfere with the HC's common impugned order and dismissed the petitions on grounds of both delay and merits, while keeping the question of law open for future consideration. Case-Laws Income Tax Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775247