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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>Delay in Filing Excused, But Petition Dismissed; All Related Applications Resolved.</h1> The SC condoned a 128-day delay in filing the Special Leave Petition but ultimately dismissed the petition. All pending applications associated with the ... Validity of Reopening of assessment u/s 147 - Reasons to believe - method of determining the Fair Market Value of the rights shares issued - as decided by HC [2023 (3) TMI 619 - BOMBAY HIGH COURT] only reason and purpose for issuing the impugned notice u/s 148 appears to be that the Assessing Officer has come to a different opinion on the question of valuation from one adopted by the petitioner, which has been accepted in the earlier assessment order, thus the impugned notice u/s 148 of the Act is without jurisdiction and is barred by limitation HELD THAT:- Although, there is a delay of 128 days in filing the Special Leave Petition, nevertheless, we have heard learned Additional Solicitor General on merits of the case. Delay condoned. The Special Leave Petition is dismissed. The Supreme Court heard a case with a delay of 128 days in filing the Special Leave Petition. The delay was condoned, but the petition was ultimately dismissed. Pending applications were disposed of. (Case citation: 2023 (12) TMI 142 - SC)

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