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of <h1>Petition Dismissed Due to 359-Day Filing Delay and Lack of Merit; Issues Already Addressed in Prior Judgment.</h1> <h3>DEPUTY DIRECTOR OF INCOME TAX (BPU UNIT) & ORS. Versus KOKILABEN CHHAGANBHAI PATEL</h3> The SC dismissed a Special Leave Petition due to a 359-day delay in filing. The issues presented had been previously addressed in an earlier judgment. The ... Prohibition of Benami Property Transactions - Attachment order passed u/s 24(3) of the Benami Transactions (Prohibition) Amendment Act - As decided by [2022 (9) TMI 524 - GUJARAT HIGH COURT] as held 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. Prosecution and initiation of proceedings in the instant case being pursuant to the Amendment Act impugned attachment order stan HELD THAT:- There is a gross delay of 359 days in filing the Special Leave Petition. 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] Special Leave Petition is dismissed both on the ground of delay as well as on merits. The Supreme Court, with Hon'ble Justices B. V. Nagarathna and Augustine George Masih presiding, dismissed a Special Leave Petition due to a significant delay of 359 days in filing. The issues raised were already addressed in a prior judgment of the Court. The dismissal was based on both the delay and the lack of merit in the petition. Pending applications were also disposed of accordingly.
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