2025 (3) TMI 539 - SCH - Income Tax

Interest payable to petitioner u/s 244A - Failure on the part of AO to comply with the decisions / principles given by the ITAT and High Court - Delay by filling SLP As decided by HC 2024 (5) TMI 701 - BOMBAY HIGH COURT matter is remanded to an AO who shall compute interest payable to petitioner u/s 244A of the Income Tax Act 1961 by strictly applying the principles laid down in India Trade Promotion Organisation 2013 (9) TMI 451 - DELHI HIGH COURT . HELD THAT - There is an inordinate delay of 444 days in filing the present petition. We find no justifiable reason to condone the delay. The application seeking condonation of delay is rejected. Even otherwise there is no merit in the present petition. The special leave petition is dismissed on the ground of delay as well as on the merits.

Summary

**Summary of Supreme Court Judgment:**The Supreme Court, presided over by Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, addressed a petition with an "inordinate delay of 444 days" in filing. The Court found "no justifiable reason to condone the delay," leading to the rejection of the application for condonation of delay. Moreover, the Court stated there is "no merit in the present petition." Consequently, the special leave petition was dismissed both on grounds of delay and merits. Any pending applications were also disposed of.