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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>Special Leave Petition Dismissed for Lack of Merit: Delay Condoned, Pending Applications Disposed</h1> The SC of India dismissed the Special Leave Petition due to lack of merit. Delay was condoned, and any pending application was disposed of. - TMI Reopening of assessment - Addition u/s 68 - Held that:- HC order confirmed [2014 (7) TMI 47 - PUNJAB & HARYANA HIGH COURT ]. There were cash deposits in the bank account and thereafter cheques were issued to different parties and in such circumstances, the theory of peak credit could not be accepted - assessee had not been able to show that there existed any nexus whereby the amount deposited in cash had been withdrawn in cash and thereafter re-deposited to take benefit under peak credit theory - Decided against assessee. The Supreme Court of India dismissed the Special Leave Petition as it found no merit in the case. Delay was condoned, and any pending application was disposed of. (Citation: 2016 (5) TMI 928 - SC Order)

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