2023 (9) TMI 336 - SCH - Income Tax

Prosecution of appeal in High Court - scope of Section 12AA after its amendment with effect from 1st June, 2010 - HELD THAT - There is a huge delay of 1507 days in filing the special leave petitions. The explanation offered is not satisfactory. In fact, the explanation does not say anything between 11.03.2019 and 31.10.2022. We are not satisfied with the affidavit in support of the application seeking condonation of delay. Hence, the special leave petitions are dismissed on that ground alone. Pending application(s), if any, shall stand disposed of.

Summary

The Supreme Court dismissed special leave petitions due to a delay of 1507 days in filing, finding the explanation unsatisfactory. The petitions were dismissed solely on this ground.