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Judgment
Heard Mr Kumar Vaibhav, learned Sr. SC appears with Ms Saudamini Gupta, Jr. SC for the appellant.
The substantial questions of law proposed in these appeals relate to the non-issuance of notice under Section 143(2) of the I.T. Act, 1961 (said Act).
The issue is covered by the recent decision of the Hon’ble Supreme Court in Principal Commissioner of Income Tax, Bhubneshwar Vs. Orissa Mining Corporation Ltd. (2026 INSC 1171), in which it is held that notice under Section 143(2) of the said Act is a sine qua non for commencing the proceedings as were commenced in these matters.
Relying upon Orissa Mining Corporation Ltd. (supra), we have disposed of T.A. No. 102 of 2026.
Therefore, by following the decision of the Hon’ble Supreme Court in the case of Orissa Mining Corporation Ltd (supra) and the reasoning in our order dated 03.11.2026 disposing of T.A. No. 102 of 2026, we dismiss these appeals as involving no substantial questions of law.
I.As, if any pending in these petitions, are disposed of.