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2024 (3) TMI 225

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..... been convinced by the reasons stated for seeking condonation of delay and hence has dismissed the appeals on that ground. The High Court has also considered the case of the appellants on merits and has simply extracted the findings of the Tribunal and has observed that there was no illegality or perversity in the said findings. Without going into the question as to whether the respondent was entit .....

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..... , AOR ORDER UPON hearing the counsel the Court made the following. Being aggrieved by the orders passed by the High Court in these appeals both on the ground of delay as well as on merits the department has filed these special leave petitions. During the course of submissions, learned counsel for the petitioner(s) drew our intention to the fact that the delay in filing the appeals before the High .....

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..... ring the appeals on merits had dismissed it on merits also. Therefore these petitions could not call for any interference by this Court. For the sake of convenience, learned counsel for the petitioner(s) has placed on record a chart showing the extent of delay in filing the appeals before the High Court which is reproduced as under:- Item No. SLP (C) No. Date of order by Hon ble the Tax Tribunal, .....

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..... ality or perversity in the said findings. Without going into the question as to whether the respondent was entitled to exemption under Section 11(1)(i) of Haryana Special Economic Zone Act, 2005 (HSEZ Act) and particularly after the amendment made to the said provision. In the circumstances, we dispose of these petitions by observing that the High Court was right in dismissing the applications see .....

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