2024 (9) TMI 37 - SCH - Income Tax

Search and Seizure - Validity of Order passed u/s 132(3) prohibiting petitioners/assessee from removing articles (liquor bottles) in the cupboard at the resident without prior permission of the IT Authorities - As decided by HC 2023 (11) TMI 654 - MADHYA PRADESH HIGH COURT Revenue has failed to satisfy that this was a case which made it impossible/impracticable for Revenue to seize the liquor found at the premises of petitioners and, therefore, it can be presumed that there were no compelling reasons to invoke Section 132(3) - Delay filling SLP - HELD THAT - There is gross delay of 200 days in filing this Special Leave Petition. The reasons assigned are neither satisfactory nor sufficient in law to be condoned. The application seeking condonation of delay is dismissed. Consequently, the Special Leave Petition also stands dismissed on the ground of delay.

Summary

The Supreme Court dismissed the Special Leave Petition due to a 200-day delay in filing, with the reasons for delay deemed unsatisfactory. The application for condonation of delay was also dismissed. The Court left open the possibility of raising any legal questions in a future case.