2024 (7) TMI 974 - SCH - Income Tax

Delay in filling SLP - Refund of the income tax for the past years on exempted income of disability pension (service element and disability element) - petitioner is a disabled officer of the Indian Army who was commissioned and retired with service pension - HC 2023 (5) TMI 741 - PUNJAB AND HARYANA HIGH COURT allowed writ petition as once the disability pension was exempted from income tax then why this benefit has not been given to the petitioner and the amount of income tax paid by the petitioner for the relevant years be refunded to him alongwith interest @ 9% p.a. within a period of one month from the date of receipt of certified copy of this order alongwith costs of Rs.1 lac. HELD THAT - There is a delay of 279 days in the filing of the present special leave petitions. Looking at the nature of controversy and the stand taken by the petitioner, we are not inclined to interfere with the impugned judgments/orders. The application for condonation of delay and, consequently, the special leave petitions are dismissed.

Summary

Issues: Delay in filing special leave petitions

In the present case, the Supreme Court, comprising Hon'ble Mr. Justice Sanjiv Khanna, Hon'ble Mr. Justice Sanjay Karol, and Hon'ble Mr. Justice Sanjay Kumar, addressed the issue of a delay of 279 days in filing the special leave petitions. The Court noted the nature of the controversy and the petitioner's stand, ultimately deciding not to interfere with the impugned judgments/orders. Consequently, the application for condonation of delay was rejected, leading to the dismissal of the special leave petitions. Any pending applications were also disposed of in light of this decision.