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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>SC dismisses Special Leave Petition for delay without justification.</h1> The SC dismissed the Special Leave Petition due to delay, finding no justifiable reason for condoning it. - TMI Bogus purchases - addition AO made has primarily relied upon some information received from the office of the Director General of Income Tax (Investigation), Mumbai - as decided by HC [2021 (12) TMI 21 - BOMBAY HIGH COURT] respondent has discharged its onus by producing the books of accounts, stock register, stock tally and also filed various documentary evidences such as statements of banks and once respondent has discharged this burden, the onus shifts to the Revenue and the AO has not conducted any independent inquiry or further verification of the records produced before him - HELD THAT:- No justifiable reason for condoning the delay. Hence, the Special Leave Petition is dismissed on the ground of delay. The Supreme Court dismissed the Special Leave Petition due to delay, stating no justifiable reason for condoning it.

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