2024 (9) TMI 658

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..... agricultural income which included the long term capital gain arising out of the land in question as unexplained - as decided by HC [ 2022 (7) TMI 1536 - GUJARAT HIGH COURT] entire premise for reopening of the assessment that the petitioner has failed to disclose the long term capital gain by filing return of income is without any basis.AO has failed to establish any live nexus between the materi .....

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..... arned senior counsel for the petitioner and also perused the application seeking condonation of delay. The reasons assigned for the delay are neither satisfactory nor sufficient in law to condone the same. Hence, the application stands dismissed. Consequently, the Special Leave Petition also stands dismissed on the ground of delay. Pending application(s), if any, shall stand disposed. - - TaxT .....

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