2026 (5) TMI 1280

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....DIT AND HON'BLE MR. JUSTICE K. V. ARAVIND For the Appellants : Sri Y. V. Raviraj, Senior Standing Counsel For the Respondent : Sri Hemanth Pai, Advocate And Sri S.V. Ravishankar, Advocate Fr Smt. Lochana S. Babu, Advocate ORAL JUDGMENT PER: HON'BLE MR. JUSTICE K. V. ARAVIND: Heard Sri.Raviraj Y.V., learned Senior Standing counsel for the appellants and Sri. Hemanth Pai and S....

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....ngs subsequent to the notice issued under Section 148A(d), and remitted the matter to the stage immediately following the issuance of the notice under Section 148A(d). 4. Sri Y.V. Raviraj, learned Senior Standing Counsel appearing for the appellant-Revenue, submits that once approval is granted in a paperless environment, the affixture of signature is inconsequential. It is contended that such ....

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....ther submitted that proceedings vitiated by a jurisdictional error cannot be validated by subsequent legislation with retrospective effect. Learned counsel also contends that, in the absence of an opportunity to examine the retrospective applicability of Section 292BC of the Act, the present matter cannot be adjudicated by invoking the said provision. 6. Having considered the submissions made b....

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....the respondent- assessee must be afforded a reasonable opportunity to address its applicability. Such an exercise can be effectively undertaken only if the order of the learned Single Judge is set aside and the writ petition is restored for fresh consideration. 7. In light of the observations made hereinabove, the following order is passed: ORDER (i) Writ appeal is allowed. ....