https://www.taxtmi.com/caselaws?id=463488 The SC dismissed the Special Leave Petition, finding a 248-day unexplained delay and no merit to disturb the HC order. The HC had held that notices under section 148A(d) were issued by the Jurisdictional Assessing Officer (JAO) rather than through the mandatory faceless mechanism under section 151A, and the SC saw no reason to interfere with that conclusion. The petition was refused on both delay and merits. en-us Mon, 18 Aug 2025 00:00:00 +0530 Sat, 06 Sep 2025 12:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463488 The SC dismissed the Special Leave Petition, finding a 248-day unexplained delay and no merit to disturb the HC order. The HC had held that notices under section 148A(d) were issued by the Jurisdictional Assessing Officer (JAO) rather than through the mandatory faceless mechanism under section 151A, and the SC saw no reason to interfere with that conclusion. The petition was refused on both delay and merits. Case-Laws Income Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463488