2024 (2) TMI 1350 - SCH - Income Tax

Condonation of delay - rejecting the Appellant's appeal for non-removal of office objections - seeking condonation of delay of 286 days in seeking to set aside the self-operating order passed by the Prothonotary Senior Master - As decided by HC 2018 (3) TMI 1820 - BOMBAY HIGH COURT We find that at the time of passing of the order by the Prothonotary Senior Master, the appellants were represented. The affidavits-in-support of the Notices of Motion are bereft of any particulars, in as much as, the basic date of when the Assessing Officer came to know of the dismissal of the Appeals for non-removal of office objections is even not mentioned therein. The Affidavits-in-support is most casual and there is no explanation even attempted to be offered for the delay. HELD THAT - We are not inclined to interfere with the impugned judgment and order passed by the High Court. Hence, the Special Leave Petition is dismissed.