2019 (5) TMI 1526 - SCH - Income Tax

Condonation of delay - period of limitation - HELD THAT - Besides the delay of 318 days in moving the High Court, there is a further delay of 169 days and 176 days respectively in filing the special leave petitions. We are in agreement with the view of the High Court that sufficient ground was not made out for condoning the delay. Hence the special leave petitions are dismissed. Since we are dismissing the petitions only on the ground of delay, the question of law is kept open.

Summary

The Supreme Court of India dismissed special leave petitions due to delays of 318 days in moving the High Court and further delays of 169 and 176 days in filing the petitions. The Court agreed with the High Court's view that sufficient grounds were not made out for condoning the delay. The dismissal was solely based on the delay, keeping the question of law open.