2022 (10) TMI 3 - SCH - Income Tax

Validity of reopening of assessment - Re-opening notice u/s 148A(d) - notices have been issued, after considering the objections raised by the petitioner. If the petitioner has any grievance on merits thereafter, the same has to be agitated before the Assessing Officer in the re-assessment proceedings. HELD THAT - Under the circumstances, the High Court has rightly dismissed the writ petition. No interference of this Court is called for. The present Special Leave Petition stands dismissed. Pending applications stand disposed of.

Summary

The Supreme Court of India dismissed the Special Leave Petition challenging a re-opening notice under Section 148A(d) of the Income Tax Act, 1961. The High Court rightly dismissed the writ petition, and no interference by the Supreme Court was deemed necessary. The Special Leave Petition stands dismissed, and pending applications are disposed of.