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    <title>2026 (3) TMI 497 - SC Order</title>
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    <description>Where a taxpayer seeks repeated time to reply to reopening-related notices and does not furnish information called for under Section 142(1), the Court declined to examine the substantive validity of the notices and assessment order because the challenge was brought after a considerable delay. The taxpayer was directed to appear before the Assessing Officer, make full factual and legal submissions, and provide the required information, with the matter to proceed in accordance with law. The Supreme Court found no ground to interfere under Article 136 and dismissed the special leave petition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=787742</link>
      <description>Where a taxpayer seeks repeated time to reply to reopening-related notices and does not furnish information called for under Section 142(1), the Court declined to examine the substantive validity of the notices and assessment order because the challenge was brought after a considerable delay. The taxpayer was directed to appear before the Assessing Officer, make full factual and legal submissions, and provide the required information, with the matter to proceed in accordance with law. The Supreme Court found no ground to interfere under Article 136 and dismissed the special leave petition.</description>
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