2024 (3) TMI 217

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..... natural justice - Assessee permitted to file revised returns - Claim for benefit of Section 10(38) - additions u/s 68 and 69 - Assessee not claiming exemption u/s 10(38) at the stage of the assessment proceedings Assessee turned around and make such claim of wanting to cross-examine persons make adverse statements against the Assessee at the stage of the appeal before the ITAT - As decided by HC [ .....

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..... Adv. Mr. Swayam Prabha Das, Adv. Mr. A. K. Kaul, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Pranay Ranjan, Adv ORDER UPON hearing the counsel the Court made the following. There is gross delay of 273 days, 288 days and 267 days in filing the special leave petitions. The explanation offered is not sufficient in law to condone the delay. Hence, the applications seeking condonation of delay are dismissed. .....

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