Delay In Issuing Requisition U/S 132A Of Income Tax Act Due To Investigation By Department Can Be Condoned: Delhi HC

The Delhi High Court held that a delay in issuing a requisition under Section 132A of the Income Tax Act due to ongoing investigations by authorities can be condoned. The case involved the taxpayer challenging the delay in the issuance of requisition. The Court acknowledged that delays caused by investigations are justifiable and should not hinder the authority’s ability to proceed. The judgment reinforces the need for flexibility in the application of procedural timelines when investigations are involved.