2023 (12) TMI 1377 - SCH - Income Tax

Reopening of assessment - absence of jurisdiction with the issuing authority for reopening - as alleged approval as required u/s 151 had not been obtained - four years had expired - scope of provisions of Section 151 came to be amended with effect from 01/04/2021 - As decided by HC 2023 (6) TMI 1221 - BOMBAY HIGH COURT notice is liable to be set aside on the ground of absence of jurisdiction with the issuing authority - HELD THAT - UPON hearing the counsel the Court made the following Delay in filing the special leave petition is condoned. Issue notice to the respondent. Tag and list the matter along with SLP 2023 (5) TMI 1120 - SC ORDER

Summary

The Supreme Court of India condoned the delay in filing the special leave petition and issued notice to the respondent. The matter was tagged and listed along with SLP (C) No.6706/2023.