2019 (7) TMI 1109 - SCH - Income Tax

Residential status of the assessee - as per revenue the assessee was a resident of India whereas the Tribunal held assessee to be Non resident of India - Unaccounted investments - additions made on the basis of documents allegedly found in the possession of 3rd parties - payment made to the assessee s estranged wife - Addition u/s 68 - Cash credit - HELD THAT - We are not inclined to entertain the Special Leave Petitions under Article 136 of the Constitution of India. The Special Leave Petitions are accordingly dismissed.

Summary

Issues: Dismissal of Special Leave Petitions under Article 136 of the Constitution of India.

Analysis:
The Supreme Court, comprising of Hon'ble Dr. Justice D.Y. Chandrachud and Hon'ble Ms. Justice Indira Banerjee, in the matter involving multiple Special Leave Petitions, decided not to entertain the petitions under Article 136 of the Constitution of India. The Court, after condoning the delay, dismissed the Special Leave Petitions. This decision signifies the Court's discretion in choosing not to grant leave to appeal in these matters. The order also mentions the disposal of any pending applications related to the petitions. The judgment succinctly concludes the Court's decision on the matter, thereby providing finality to the issue at hand.