Supreme Court Declines to Interfere, Dismisses Petition and Concludes Proceedings with No Further Action.Validity of reopening of assessment - period of limitation - date of notice or date of dispatch which is required to be looked into - As decided by HC [ 2023 (11) TMI 1255 - RAJASTHAN HIGH COURT] in the absence of there being any factual foundation, the argument on issue of the limitation, does not have any substance - HELD THAT:- We are not inclined to interfere in the matter. The special leave petition is hence, dismissed. Pending applications, if any, shall also stand disposed of.... ... ... Title: Supreme Court judgment - Special Leave Petition dismissed

Judges: HON'BLE MRS. JUSTICE B. V. NAGARATHNA and HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH

Summary: The Supreme Court dismissed the special leave petition after hearing the petitioner's counsel, Mr. Akarsh Garg. The Court did not interfere in the matter, and pending applications were also disposed of. Validity of reopening of assessment - period of limitation - date of notice or date of dispatch which is required to be looked into - As decided by HC [ 2023 (11) TMI 1255 - RAJASTHAN HIGH COURT] in the absence of there being any factual foundation, the argument on issue of the limitation, does not have any substance - HELD THAT:- We are not inclined to interfere in the matter. The special leave petition is hence, dismissed. Pending applications, if any, shall also stand disposed of. KAMARUDDIN MANSORI Versus INCOME TAX OFFICER, JHALAWAR
Income Tax
2024 (4) TMI 1119 - SC Order - [2024] 470 ITR 572 (SC)
SUPREME COURT - SC
Dated:- 7-3-2024
SPECIAL LEAVE PETITION (CIVIL) Diary No. 8651 / 2024 - -
Income Tax
HON'BLE MRS. JUSTICE B. V. NAGARATHNA And HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For the Petitioner : Mr. Siddharth Jain, AOR Mr. Akarsh Garg, Adv. Mr. T.n. Durga Prasad, Adv. Mr. Yudhisthir Bharadwaj, Adv. Mr. Anoop Kumar, Adv. Ms. Jyoti Sharma, Adv ORDER UPON hearing the counsel the Court made the following. Delay condoned. We have heard Mr. Akarsh Garg learned counsel for the petitioner. We are not inclined to interfere in the matter. The special leave petition is hence, dismissed. Pending applications, if any, shall also stand disposed of.
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