TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court Dismisses Petitions Due to Significant Filing Delays; Legal Explanations Deemed Inadequate.</h1> <h3>PR. COMMISSIONER OF INCOME TAX - 1 Versus DIPANSU MOHAPATRA</h3> SC dismissed special leave petitions due to substantial delays of 273, 288, and 267 days in filing, finding the explanations legally inadequate. ... Delay in filling appeal before Supreme court - Denial of principles of natural justice - Assessee permitted to file revised returns - Claim for benefit of Section 10(38) - additions u/s 68 and 69 - Assessee not claiming exemption u/s 10(38) at the stage of the assessment proceedings Assessee turned around and make such claim of wanting to cross-examine persons make adverse statements against the Assessee at the stage of the appeal before the ITAT - As decided by HC [2023 (2) TMI 392 - ORISSA HIGH COURT] ITAT was justified in accepting the plea of the Assessee that the failure to adhere the principles of natural justice went to the root of the matter. HELD THAT:- There is gross delay of 273 days, 288 days and 267 days in filing the special leave petitions. The explanation offered is not sufficient in law to condone the delay. Hence, the applications seeking condonation of delay are dismissed. Consequently, the special leave petitions are also dismissed keeping open the question of law, if any. The Supreme Court dismissed special leave petitions due to significant delays of 273, 288, and 267 days in filing. The explanation for the delay was deemed insufficient in law. The applications seeking condonation of delay were dismissed, and the question of law remains open. Pending applications were disposed of.
TaxTMI 
