2022 (7) TMI 1345 - SCH - Income Tax

Validity of assessment - assessment was completed without AO being ACIT issuing notice to the Assessee under Section 143(2) of the Act - HELD THAT - We do not find any good ground and reason to condone the delay and also interfere with the impugned order and hence, the application for condonation of delay and the special leave petition are dismissed. Pending application, if any, stand disposed of.

Summary

The Supreme Court of India dismissed the application for condonation of delay and the special leave petition, stating that there was no good ground to interfere with the impugned order. Any pending application was disposed of.