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2025 (2) TMI 777

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..... SLP As decided by HC [2023 (2) TMI 426 - BOMBAY HIGH COURT] Reasons recorded do not suggest at all whether pursuant to receipt of information, the assessing Officer had independently applied its mind to the information received or conducted its own inquiry into the matter for the purpose of coming to a conclusion that indeed income assessable to tax had escaped assessment or that the transaction .....

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..... kur, Adv. ORDER There is a delay of 354 days in filing the present special leave petition, which has not been adequately and satisfactorily explained. Even on merits, we do not see any good ground and reason to interfere with the impugned judgment. Recording the aforesaid, the application for condonation of delay and, consequently, the special leave petition are dismissed. Pending application( .....

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