2024 (7) TMI 1293 - SCH - Income Tax

Delay filling SLP - Applicability of provisions of Section 206AA of Act relating to deducting of tax at higher rate in the absence of Permanent Account Number to the payments made to Non Resident Companies The High Court 2023 (6) TMI 1406 - KARNATAKA HIGH COURT dismissed the appeal both on the ground of delay as there was 273 days delay in filing the appeal as well as on merits. There is also a delay of 255 days in filing this special leave petition. HELD THAT - We are not satisfied with the explanation offered by the petitioners for seeking condonation of delay in filing the special leave petition. In the circumstances the special leave petition is dismissed on delay keeping open the question of law. In dismissing this special leave petition we have followed the judgment of this Court in Postmaster General and Ors. vs. Living Media India Ltd. and Anr 2012 (4) TMI 341 - SUPREME COURT and other cases which have followed the aforesaid judgment. Pending application(s) if any shall also stand disposed of.

Summary

The Supreme Court dismissed the special leave petition due to delays of 255 days, following the judgment in Postmaster General vs. Living Media India Ltd. The High Court had also dismissed the appeal for a delay of 273 days.