The Supreme Court has issued notice after condoning the Income Tax Department’s delay in filing the Special Leave Petition against the Telangana High Court’s decision on the assessment order.
The division bench of the Supreme Court, comprising Justice Neethu Sachdeva and Justice Malekar Nagaraj, observed that the delay was condoned and issued notice on the prayer for interim relief as well as on the Special Leave Petitions.
The petitioner has raised in the present writ petition that under the amended provisions of the Act which came into effect from 01.04.2021, the respondents while proceeding under Section 148 of the Income Tax Act were required to issue notice under Section 148A and provide an opportunity of hearing to the assessee. As per the amended provision of law, the proceedings to be drawn are also in a faceless manner. Whereas, it has been contended by the petitioner that in the instant case, reopening has been initiated by the Jurisdictional Assessing Officer.
The Telangana High Court rendered the same decision as decided in the case of Hari Mohan Reddy vs. Income Tax Officer, allowing the present writ petition on similar terms. Accordingly, the present writ petition stands allowed based on the petitioner’s objection that the proceedings were not conducted in accordance with the amended provision but under the unamended provision, which was not sustainable.
Thus, the Apex court concluded that the delay was condoned and issued a notice on the prayer for interim relief as well as on the SLP.
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