2024 (9) TMI 587

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..... ided by HC [ 2023 (2) TMI 392 - ORISSA HIGH COURT] claim for benefit of Section 10(38) and denial of an opportunity to cross examine the entry providers, turned on facts - ITAT was justified in accepting the plea of the Assessee that the failure to adhere the principles of natural justice went to the root of the matter. Also, the CBDT circular that permitted to the Assessee to file revised returns .....

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..... Raghavendra Shankar, Adv. Mrs. Sunita Sharma, Adv. Mr. Navanjay Mahapatra, Adv ORDER UPON hearing the counsel the Court made the following. There is a delay of 449 days in filing the special leave petition. The explanation offered is not sufficient in law to condone the delay. Hence, the application seeking condonation of delay is dismissed. Consequently, the special leave petition is also dismis .....

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