2023 (6) TMI 1172 - SCH - Income Tax

Faceless Assessment - Validity of assessment order u/s 144B - Legality and validity of the notice u/s 148 issued on the ground that the said notice is without jurisdiction, in as much as the necessary satisfaction u/s 151 has not been obtained - High Court quashed the notice - HELD THAT - As the impugned order does not call for interference. The Special Leave Petition is accordingly dismissed. However, the question of law is kept open. Pending application stands disposed of.

Summary

The Supreme Court of India dismissed the Special Leave Petition, condoned the delay, and kept the question of law open. The impugned order was not interfered with.