2025 (2) TMI 924

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..... Revenue does not dispute that none of the penalty notices issued to the respondent/assessee for the aforementioned AYs advert to the specific limb of Section 271(1)(c) which is triggered against him. It is not clear whether the AO intended to levy a penalty on the respondent/assessee for concealment of particulars of his income, or furnishing inaccurate particulars. HELD THAT:- There is gross de .....

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..... ng the counsel the Court made the following. There is gross delay of 371 days in filing this Special Leave Petition. Delay in refiling is condoned. Following the orders passed by this Court in SLP(C) Diary No.34643/2024 dated 17.09.2024, SLP(C) Diary No.31548/2024 dated 20.08.2024 and SLP(C) Diary No.26080/2024 dated 15.07.2024 in the case of the very same respondent-assessee, we dismiss the ap .....

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