2024 (4) TMI 808 - SCH - Income Tax

Assessment barred by limitation - delay of 340 days in filing the present special leave petition - HC 2023 (1) TMI 1368 - CALCUTTA HIGH COURT held provisions of Section 153(3)(ii) of the Act are not attracted in the facts and circumstances of the case on hand - HELD THAT - We are not satisfied with the reasons given for the delay. Accordingly, the application for condonation of delay, as well as, the special leave petition are dismissed.

Summary

The Supreme Court dismissed the special leave petition due to a delay of 340 days in filing, with unsatisfactory reasons given. The application for condonation of delay was also rejected.