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<h1>Dismissal of Special Leave Petition Due to Filing Delay</h1> The SC dismissed the special leave petition due to a 151-day filing delay without a satisfactory explanation. - TMI Penalty u/s 271(1)(c) - assessee filed revised computation of income during the course of assessment proceedings by surrendering a sum on account of unverified creditors and on account of wrong claim of deduction u/s 80G - mere concealment will not be the case for penalty - Held that:- There is a delay of 151 days in filing the instant petition for which no satisfactory explanation is given. The special leave petition is dismissed on the ground of delay. The Supreme Court of India dismissed the special leave petition due to a delay of 151 days in filing, with no satisfactory explanation provided.