2024 (10) TMI 713

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..... that is evident from the approval itself - Delay of 201 days in filing the special leave petition - As decided by HC [ 2023 (11) TMI 343 - BOMBAY HIGH COURT] if only the PCIT had read the form for approval carefully with the order that was prepared by the AO under Section 148A(d) of the Act, the PCIT would not have come to the conclusion that there is any material to treat it as a fit case to issu .....

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..... , Adv. Mr. Udai Khanna, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. Shashwat Parihar, Adv. Mr. Navanjay Mahapatra, Adv ORDER UPON hearing the counsel the Court made the following. Delay in refiling is condoned. There is a delay of 201 days in filing the special leave petition. The reasons assigned for seeking condonation of delay are neither satisfactory nor sufficient in law to condone the same. He .....

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