2024 (5) TMI 651 - SCH - Income Tax

Delay in filling SLP - Reopening of assessment - reason to believe - bogus sauda chitthi against the purchase of an immovable property situated at Surat wherein one person claimed to have paid an amount as advance to petitioner - as per High Court order 2022 (10) TMI 1243 - GUJARAT HIGH COURT immovable property has not been sold by the petitioners and other co-owners and there is no income accrued on account of transfer of a capital asset either by way of sale deed or handing over possession pursuant to agreement to sell. HELD THAT - There is delay of 466 days in filing the Special Leave Petition. There are no justifiable grounds for condoning the delay. SLP is dismissed on the ground of delay.