Authority: Supreme Court of India
Order Date: 21-09-2026
Case Overview
- Parties: Association of Corporations and Apex Societies of Handlooms (Appellant) vs. Assistant Director of Income Tax (E) (Respondent).
- Nature of Proceeding: Civil Appeal No.396/2015 concerning a notice issued by the Income Tax Department for the appellant to make an alternative arrangement.
- Key Dates & Background: The office report dated 19.09.2026 indicated that the notice sent to the appellant was returned with the remark “left”. The appellant’s correct address was not available, preventing issuance of a fresh notice.
- Court Observations: The bench, headed by Hon'ble Mr. Justice Atul S. Chandorkar, noted that without a valid address the department could not serve a new notice, rendering the proceedings stalled.
Final Outcome
- The Civil Appeal is dismissed for want of prosecution.
- The court reserves liberty for the appellant to approach the court for restoration of the proceedings, should it obtain the correct address.
Topics: Court Proceedings, Taxation