2024 (10) TMI 1211 - SCH - Income Tax

Maintainability of appeal in High Court - substantial question of law or not? - income tax officer disallowing expenses and determining income at a higher amount - as decided by HC 2024 (1) TMI 1336 - BOMBAY HIGH COURT a reasoned order has been passed for allowing or disallowing the claim of the appellant. There is no question of substantial question of law when all the facts have been considered - HELD THAT - Delay in refiling the special leave petition is condoned. No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is accordingly dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition due to no case for interference under Article 136 of the Constitution. Delay in refiling the petition was condoned. Pending application, if any, was disposed of. No appearance for the respondent.