2023 (8) TMI 732 - SCH - Income Tax

Validity of seizure / requisition by income tax authority - assessment proceedings initiated by the jurisdictional Assessing Officer at Kolkata - HELD THAT - We have perused the Miscellaneous Application filed by the respondent-Revenue seeking recalling and modifying order 2021 (4) TMI 1364 - SC ORDER . The affidavit accompanying the application is incomplete inasmuch as we have no idea as to who the person who has sworn to the affidavit accompanying the application is. Petitioner also submitted that there has been no compliance of the order dated 15.04.2021 by the respondent-Revenue. The application is dismissed reserving liberty to file a fresh application if so advised. Miscellaneous application is rejected in the aforesaid terms.

Summary

The Supreme Court dismissed the Miscellaneous Application filed by the respondent-Revenue for recalling and modifying an order dated 15.04.2021 due to an incomplete affidavit and lack of compliance. The application was rejected with liberty to file a fresh application if needed. Pending applications were disposed of accordingly.