In Brief
In this case, the Supreme Court examined the validity of a show cause notice issued under Clause 8 of Delhi's amnesty scheme by an Additional Commissioner, when the Court found the power to issue such notices was vested only in the Commissioner. While affirming the High Court's conclusion that the Additional Commissioner lacked jurisdiction, the Court held that the assessee could not benefit from its own dilatory conduct in raising this challenge only in a writ petition months later, having remained silent during earlier proceedings. The Court allowed the appeals and directed that the Revenue could issue a fresh notice, as extraordinary jurisdiction should not be used to confer undeserved advantages on parties guilty of tactical delay.
The lawyer headnote and full judgment text are available to registered users.