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<h1>Special Leave Petition dismissed for 1,233-day delay; condonation application rejected, petition on Section 68 addition not heard</h1> SC dismissed the Special Leave Petition as barred by a 1,233-day delay; the court found the condonation application's explanation unsatisfactory and ... Addition u/s 68 - proof of source of the donor - whether amount has received by way of Gift from his brother (relative) through banking channel? - HELD THAT:- There is delay of 1233 days in preferring the Special Leave Petition. The explanation offered in the application seeking condonation thereof is far from being satisfactory. We, therefore, refuse to condone the delay. Consequently, this Special Leave Petition is dismissed on the ground of delay. The Supreme Court dismissed a Special Leave Petition due to a delay of 1233 days, refusing to condone the delay. Citation: 2021 (2) TMI 190 - SC Order. Justices: Uday Umesh Lalit and K.M. Joseph. Petitioner represented by Mr. Anil D. Nair, Mr. Jogy Scaria, Ms. Beena Victor, Mr. Ravi Lomod, Mr. Reegan S. Bell.