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of <h1>Special Leave Petition Dismissed After 245-Day Delay; Reasons for Delay Deemed Insufficient for Condonation</h1> <h3>Pr. Commissioner of Income Tax-Central-03 Versus Shyam Sunder Jindal</h3> The SC dismissed a Special Leave Petition due to a 245-day filing delay, deeming the reasons for the delay unsatisfactory and insufficient for ... Penalty u/s 271(1)(c) - defective notice u/s 274 - non specification of clear charge/Default - as decided by HC [2023 (8) TMI 1373 - DELHI HIGH COURT] it is not clear whether the AO intended to levy a penalty on the respondent/assessee for concealment of particulars of his income, or furnishing inaccurate particulars, thus issue is covered against the appellant/revenue - HELD THAT:- There is gross delay of 245 days in filing this Special Leave Petition. The reasons assigned are neither satisfactory nor sufficient in law to be condoned. Special Leave Petition also stands dismissed on the ground of delay. The Supreme Court, in a judgment delivered by Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh, dismissed a Special Leave Petition due to a significant delay of 245 days in filing. The Court found the reasons for the delay unsatisfactory and insufficient in law to warrant condonation. Referring to a previous order, the Court rejected the application for condonation of delay, resulting in the dismissal of the Special Leave Petition. Any pending applications were also disposed of accordingly.
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