2025 (1) TMI 915

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..... ed that the return was processed only u/s 143(1) of the Act which itself goes to suggest that recording of reasons at the instance of Assessing officer was nothing but in a mechanical manner and with no application of mind - HELD THAT:- There is a gross delay of 185 days in filing the Special Leave Petition which has not been satisfactorily explained by the petitioner. Even otherwise, we see no re .....

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