Lala Badri Prasad Kedar Nath Jewellers through partner Shri Yash alias Raghvendra Kesarwani v. Union of India through Secretary, Ministry of Finance, Income Tax Department and three others

1. Facts of the case

The petitioner challenged the 9 March 2026 assessment under Section 147 read with Sections 144 and 144B. Counsel attributed non-participation to a partner’s death on 31 August 2025.

Source: PDF p.1, paragraphs 2–3

2. Discussion by the Hon’ble Court

After Revenue pointed to the appeal remedy, counsel sought withdrawal and said limitation had expired on 9 April 2026, about a week earlier. The Court gave a conditional direction for appellate consideration.

Source: PDF p.1, paragraphs 4–6

3. Judicial decision

The writ was dismissed as not pressed. If an appeal was filed before the Commissioner (Appeals) within ten days of 16 April 2026, it was to be entertained and considered on merits according to law.

Source: PDF p.2, paragraphs 6–7

4. Outcome / in whose favour

A time-limited direction for appellate consideration was granted, not cancellation of assessment.

Source: PDF p.2, paragraphs 6–7

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.

The Court provided a conditional route past the stated delay

Counsel said limitation expired on 9 April 2026 and sought withdrawal to appeal. The operative direction requires an appeal filed within ten days of 16 April to be entertained and considered on merits according to law. This is more specific than bare liberty, but its benefit depends on satisfying the stated filing condition.

Source: PDF p.1 · PDF p.2 · PDF pp.1–2, complete order

The death explanation was not adjudicated as a general rule

The partner’s death on 31 August 2025 was offered to explain non-participation before the 9 March 2026 assessment. The Court did not quash that assessment or hold that every such circumstance invalidates an ex parte order. The assessment record and explanation remain matters for the appellate forum.

Source: PDF p.1 · PDF p.2 · PDF pp.1–2, complete order

Preserve proof of the qualifying filing

The appeal acknowledgement is central to showing use of the ten-day direction. Entertaining the appeal on merits is not allowing it: additions and liability remain undecided by this writ disposal. No recovery stay is expressly granted. The note must therefore distinguish access to appellate consideration from cancellation of the assessment or success on its grounds.

Source: PDF p.1 · PDF p.2 · PDF pp.1–2, complete order