2025 (4) TMI 412 - SCH - Income Tax

Reopening of assessment u/s 147 - notice under Section 148A(b) - HC 2022 (6) TMI 417 - PUNJAB HARYANA HIGH COURT decided that no reason to warrant interference where the proceedings have not even been concluded by the statutory authority the writ Court should not interfere at such a pre-mature stage. Moreover it is not a case where from bare reading of notice it can be axiomatically held that the authority has clutched upon the jurisdiction not vested in it. The correctness of order under Section 148A(d) is being challenged on the factual premise contending that jurisdiction though vested has been wrongly exercised. By now it is well settled that there is vexed distinction between jurisdictional error and error of law/fact within jurisdiction. For rectification of errors statutory remedy has been provided. HELD THAT - There are typographical errors in the Record of Proceedings dated 03.01.2023. Necessary corrections have been made. The corrected/revised Record of Proceedings shall be placed on record and shall be uploaded on the website. Learned counsel for the parties shall be informed. Liberty is granted to the parties to move an appropriate application if required and necessary since the typographical errors have been corrected without notice to them.

Summary

The Supreme Court, presided over by Chief Justice Sanjiv Khanna and Justice M.M. Sundresh, addressed typographical errors in the Record of Proceedings dated January 3, 2023. The Court ordered that the necessary corrections be made, with the revised Record of Proceedings to be placed on record and uploaded on the website. The parties' counsel will be informed of these changes. The Court granted "liberty to the parties to move an appropriate application, if required and necessary," due to the corrections being made without prior notice. Consequently, the Miscellaneous Application is disposed of.