2023 (12) TMI 591 - SCH - Income Tax

Condonation of delay of 2139 days in filing the Appeal against the order of ITAT - HELD THAT - Without going into the observations made by the High Court in considering the case(s) seeking condonation of delay of 2139 days in filing the petitions, we find that there was a huge delay which is not condonable. Hence, there is no merit in the special leave petitions. Questions of law, if any, which arise in the matter(s) are kept open.

Summary

The Supreme Court condoned delay in refiling but found a huge delay of 2139 days not condonable. Special leave petitions have no merit, questions of law are kept open, and pending applications are disposed of.