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2024 (3) TMI 1021

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..... edings but turned around and make such claim of wanting to cross-examine persons - Denial of principles of natural justice - denial of an opportunity to cross examine the entry providers - HC [ 2023 (2) TMI 392 - ORISSA HIGH COURT] held that claim for benefit of Section 10(38) of the Act and denial of an opportunity to cross examine the entry providers, turned on facts. ITAT was justified in accep .....

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..... Pranay Ranjan, Adv. Mr. Raghav Sharma, Adv. Mrs. Neelakshi Bhaduria, Adv. ORDER UPON hearing the counsel the Court made the following. SLP(C) Dy. No.10128/2024 : [ 2023 (2) TMI 392 - ORISSA HIGH COURT] There is gross delay of 298 days in filing this special leave petition. The explanation offered is not sufficient in law to condone the delay. Hence, the application seeking condonation of delay is .....

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