Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Special Leave Petition Dismissed by Supreme Court Due to 521-Day Filing Delay; Delay Explanation Found Inadequate.</h1> The SC dismissed a special leave petition due to an inordinate delay of 521 days in filing. The explanation provided for the delay was deemed inadequate, ... Delay filling appeal before SC - Addition u/s 40A(3) - payment in cash - purchase of stock in trade - Decision of the Third Member of ITAT confirmed - HC held [2022 (7) TMI 339 - CALCUTTA HIGH COURT] revenue does not state that any cash transaction took place. HELD THAT:- There is gross delay of 521 days in filing this special leave petition. The explanation offered is not sufficient in law so as to condone the said delay. In the circumstances, the application seeking condonation of delay is dismissed. Consequently, the special leave petition also stands dismissed. The Supreme Court dismissed a special leave petition due to a gross delay of 521 days in filing, with the explanation provided not sufficient to condone the delay. The application seeking condonation of delay was also dismissed, resulting in the dismissal of the special leave petition. Any pending applications were disposed of accordingly.
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