2024 (9) TMI 1138

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..... to tax - whether income shown in the impugned order and notice to have escaped assessment, is income chargeable to tax or not? As decided by HC [ 2023 (8) TMI 1027 - MADHYA PRADESH HIGH COURT] there is nothing in Section 148, 148A or Section 149 which may prevent assessee from taking advantage of said provisions merely because of his failure to file return. Neither the notice under Section 148A(b) .....

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..... rts in the field of finance and taxation, has committed such elementary mistake leading to harassment to the assessee who has been compelled to file the present avoidable piece of litigation HELD THAT:- We are not inclined to interfere with the impugned orders and, hence, the special leave petitions are dismissed. Pending application(s), if any, shall stand disposed of. - HON'BLE MR. JUSTICE .....

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