2018 (12) TMI 1000 - SCH - Income Tax

Concealment of income imposition of penalty u/s 271(1)(c) - condonation of delay - Held that - There is a delay of 310 days & 324 days in preferring these special leave petitions respectively which has not been satisfactorily explained. We, therefore, refuse to condone the delay. The Special Leave Petitions are dismissed on this short ground.