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of <h1>Dismissal of Special Leave Petition due to delay; Exemption granted for certified copy filing</h1> <h3>PR. COMMISSIONER OF INCOME TAX KOLKATA 1 Versus M/s BLUE HEAVEN GRIHA NIRMAN PVT. LTD</h3> The Supreme Court dismissed the Special Leave Petition due to a delay of 403 days in filing, despite the application seeking condonation of the delay ... Reopening of assessment u/s 147 - Short Term Capital Gain - applicability of Section 45(3) - capital gain arose from transfer of land to the partnership firm by way of capital contribution as the assets was converted to Fixed Capital Asset by the partnership firm on March 31, 2008 - HC decided appeal against revenue - HELD THAT:- There is a gross delay of 403 days in filing this Special Leave Petition. The explanation offered is not to the satisfaction of this Court.Hence, application seeking condonation of delay in filing the Special Leave Petition is dismissed. Consequently, the Special Leave Petition is dismissed on the ground of delay. The Supreme Court dismissed the Special Leave Petition due to a delay of 403 days in filing, despite the application seeking condonation of the delay being dismissed. Application for exemption from filing certified copy of the impugned Order was allowed.
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