2025 (1) TMI 1014

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..... ion can be said to be legal in eye of law? - delay filling SLP - As decided by HC [2024 (2) TMI 1506 - GUJARAT HIGH COURT] AO has while issuing notice and recording reasons completely gone into oblivion to the fact that in the present case, the assessment order u/s 143(3) was passed keeping in mind all the details available with regard to transaction done and on NMCE platform - AO has mechanically .....

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..... tra, Adv. Mrs. Rashmi Malhotra, Adv. Ms. Sweksha , Adv >ORDER >UPON hearing the counsel the Court made the following. >1. Heard the learned Additional Solicitor General appearing for the petitioner - Revenue. >2. There is a gross delay of 209 days in filing the Special Leave Petition which has not been satisfactorily explained by the petitioner. >3. Even otherwise, we see no reason .....

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