The Supreme Court of India dismissed the special leave petition ( SLP ) filed by the Income Tax Department on ground of gross delay of 399 days.
The SLP arose out of the impugned final judgment and order dated 24-11-2022 in MAT No. 1757/2022 passed by the High Court at Calcutta
A Two-Judge Bench of Justice BV Nagarathna and Justice Augustine George Masih observed that “There is a gross delay of 399 days in filing this special leave petition. The explanation given for condonation of the delay is not satisfactory or sufficient in law to condone the same. Hence, the application seeking condonation of delay is dismissed.”
“Consequently, the special leave petition also stands dismissed. Pending application(s), if any, shall stand disposed of” the Court noted.
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