2023 (8) TMI 1030 - SCH - Income Tax

Revision u/s 263 - non-service of notice as agitated in first round of litigation - Tribunal confirmed gross violation of principles of natural justice deciding issue in favour of assessee - as decided by HC second round revenue seeks to convert HC as if it is a second appellate Court over the findings of the tribunal, thus no substantial question of law arises - HELD THAT - There is delay of 316 days in filing the special leave petition. We find no merit to interfere with the judgment and order impugned in this petition.