2023 (12) TMI 465

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..... - reassessment even after the expiry of four years from the end of the relevant assessment year, but, within six years from the relevant assessment year - delay of 340 days in filing the special leave petition - As decided by HC [ 2022 (8) TMI 1340 - MADRAS HIGH COURT] failure on the part of the assessee to fully and truly disclose all material particulars in our view would constitute the juri .....

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..... Adv. Ms. Ankita Anilkumar Singh, Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Sunita Sharma, Adv. Mr. V Chandrashekhara Bharathi, Adv. Mr. Anmol Chandan, Adv. Mr. A. K. Kaul, Adv. ORDER UPON hearing the counsel the Court made the following. There is a delay of 340 days in filing the special leave petition. Nevertheless, we have learned ASG. We are not inclined to interfere in the matter. .....

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