2024 (11) TMI 1122 - SCH - Income Tax

Validity of assessment order passed - breach of principles of natural justice - delay filling SLP - Petitioner states that an assessment order has been passed even before the time granted for fling a reply expired and without considering the reply which was already fled - As decided by HC 2021 (9) TMI 1566 - BOMBAY HIGH COURT Assessment order has been passed even before time to file reply had expired and without considering the records that reply has in fact been fled. This has resulted in petitioner having to rush praying to this Court to interfere in this wrongful action on the part of respondent. If the Assessing Officer had checked his/her records, he/she would not have passed assessment order hastily without waiting for time granted to file reply expired and without checking whether any reply has been fled - fit case to impose cost HELD THAT - We have considered the submissions advanced at the Bar in light of the application filed seeking condonation of delay which we have also perused. The explanation offered by the petitioners is neither satisfactory nor sufficient in law so as to condone the delay of 444 days in filing the special leave petition. In the circumstances, the application seeking condonation of delay is dismissed. Consequently, the special leave petition stands dismissed.

Summary

The Supreme Court dismissed a special leave petition due to a delay of 444 days in filing, despite explanations provided by the petitioners. The application seeking condonation of delay was also dismissed.