https://www.taxtmi.com/caselaws?id=777344 The SC dismissed the Special Leave Petitions filed by the revenue for want of prosecution delay (800 and 467 days) after holding the delays were not satisfactorily explained. The underlying dispute concerned validity of reopening an assessment for AY 2014-15, limitation for issuing notice under s.148A(b), the first proviso to s.149(1) and scope of the TOLA Act, 2022; the HC had earlier found the reopening barred by limitation and allowed the taxpayer's petition, but the SC did not reach merits due to delay. en-us Mon, 25 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777344 The SC dismissed the Special Leave Petitions filed by the revenue for want of prosecution delay (800 and 467 days) after holding the delays were not satisfactorily explained. The underlying dispute concerned validity of reopening an assessment for AY 2014-15, limitation for issuing notice under s.148A(b), the first proviso to s.149(1) and scope of the TOLA Act, 2022; the HC had earlier found the reopening barred by limitation and allowed the taxpayer's petition, but the SC did not reach merits due to delay. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777344