Supreme Court dismisses special leave petition for delay and on merits, with pending applications disposed.Reopening of assessment u/s 147 - Reopening on the basis of the audit objections - as decided by HC [ 2022 (1) TMI 900 - BOMBAY HIGH COURT] reasons for reopening of the assessment are almost identically worded as that of audit report, the reopening of the assessment is misconceived, incorrect and bad in law - HELD THAT:- As SLP is dismissed on the ground of delay as well as on merits. All pending applications are disposed of.... ... ... Title: Supreme Court Judgment - 2023 (8) TMI 774 - SC Order

Judges: Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar

Petitioner's Counsel: Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Ishaan Sharma, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. Ruchi Gaur Narula, Adv. Mr. V C Bharathi, Adv. Mr. Praneet Pranab, Adv.

Decision: Special leave petition dismissed due to delay and on merits. All pending applications disposed of. Reopening of assessment u/s 147 - Reopening on the basis of the audit objections - as decided by HC [ 2022 (1) TMI 900 - BOMBAY HIGH COURT] reasons for reopening of the assessment are almost identically worded as that of audit report, the reopening of the assessment is misconceived, incorrect and bad in law - HELD THAT:- As SLP is dismissed on the ground of delay as well as on merits. All pending applications are disposed of. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 14 (2) (1) MUMBAI & ORS. Versus MAHARASHTRA STATE POWER GENERATION COMPANY LIMITED
Income Tax
2023 (8) TMI 774 - SC Order - TMI
SUPREME COURT - SC
Dated:- 8-8-2023
SPECIAL LEAVE PETITION (CIVIL) DIARY NO(S). 16166/2023 - -
Income Tax
HON'BLE MR. JUSTICE S. RAVINDRA BHAT And HON'BLE MR. JUSTICE ARAVIND KUMAR For the Petitioner : Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Ishaan Sharma, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. Ruchi Gaur Narula, Adv. Mr. V C Bharathi, Adv. Mr. Praneet Pranab, Adv. ORDER UPON hearing the counsel the Court made the following The special leave petition is dismissed on the ground of delay as well as on merits. All pending applications are disposed of.
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