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of <h1>Special Leave Petition Dismissed Due to 370-Day Delay; Issues Previously Addressed in Earlier Judgment.</h1> <h3>DEPUTY DIRECTOR OF INCOME TAX BENAMI PROHIBITION UNIT Versus SARAL SAMUDAIYK SAHAKARI KHETI MANDLI LIMITED</h3> The SC dismissed the special leave petition due to a 370-day delay in filing. The court noted that the issues raised were already addressed in a previous ... Prohibition of Benami Property Transactions - Attachment order passed u/s 24(3) of the Benami Transactions (Prohibition) Amendment Act - as decided by HC [2022 (9) TMI 524 - GUJARAT HIGH COURT] Authorities cannot initiate or continue criminal prosecution or confiscation proceedings for transactions entered into prior to the coming into force of the 2016 Act, viz., 25.10.2016 and as a consequence thereof, all such prosecutions and confiscation proceedings which had been initiated came to be quashed. HELD THAT:- There is a gross delay of 370 days in filing this special leave petition. Moreover, the issues which arise in this case are covered by the judgment of this Court in Union of India & Anr. vs. M/s Ganpati Dealcom Pvt. Ltd. [2022 (8) TMI 1047 - SUPREME COURT]. In the circumstances, the special leave petition is dismissed both on the ground of delay as well as on merits. The Supreme Court dismissed the special leave petition due to a 370-day delay in filing and because the issues were covered by a previous judgment. Any pending applications were disposed of accordingly.
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