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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court granted leave after condoning the delay in the case.</h1> Supreme Court granted leave after condoning the delay in the case. - TMI Validity of assessment in the name of a company which had been amalgamated - HC [2011 (8) TMI 544 - DELHI HIGH COURT] held that Section 292B are not applicable in such a case. The framing of assessment against a non-existing entity/person goes to the root of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a 'dead person - Held that:- Delay condoned. Leave granted. Supreme Court judgment: 2014 (1) TMI 1807 - SC Order. Justices Ranjana Prakash Desai and Madan B. Lokur presiding. Petitioner represented by Mr. K. Radhakrishnan, Respondent represented by Mr. Ajay Vohra. Delay condoned, leave granted.

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