2024 (10) TMI 874

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..... ged bank account or the alleged disputed deposits in those accounts to be belonging to the assessee - delay filling SLP - As decided by HC [ 2023 (11) TMI 759 - PUNJAB AND HARYANA HIGH COURT] assessee being an agriculturist and only having a small holding of land apparently could not be in possession of such huge amounts, which were also in foreign currency. Nothing as such was produced on record .....

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..... nd HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For the Petitioner : Mr. S Dwarkanath, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. H R Rao, Adv. Mr. Amit Sharma (v), Adv. Mr. Shaurya Rai, Adv. Mr. Prasenjeet Mahapatra , Adv ORDER UPON hearing the counsel the Court made the following. There is gross delay of 210 days in filing this Special Leave Petition. The reasons assigned for seeking condonati .....

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