2024 (8) TMI 1527

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..... clear whether the AO intended to levy a penalty on the respondent/assessee for concealment of particulars of his income, or furnishing inaccurate particulars, thus issue is covered against the appellant/revenue - HELD THAT:- There is gross delay of 245 days in filing this Special Leave Petition. The reasons assigned are neither satisfactory nor sufficient in law to be condoned. Special Leave Pet .....

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