2025 (3) TMI 882

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....Raj Bahadur Yadav, AOR, Mr. Karan Lahiri, Adv., Mr. Santosh Kumar, Adv., Mr. Piyush Beriwal, Adv. And Mr. Udit Dedhiya, Adv. For the Respondent(s) : None ORDER Delay condoned. This special leave petition is misconceived and is completely contrary to the law pertaining to Section 263 of the Income Tax Act, 1961. "1961 Act", for short. The notice under Section 148 of the 1961 Act referred to tw....