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<h1>Petition Dismissed by SC Due to 294-Day Filing Delay; Delay Condonation Application Found Legally Insufficient.</h1> The SC dismissed the Special Leave Petition owing to a substantial delay of 294 days in its filing. The application for condonation of delay was deemed ... Delay of 294 days in preferring the Special Leave Petition - Validity of Reopening of assessment - assessment of the petitioner company was not done u/s 143(1) but u/s 143(3) - Sanction / Satisfaction of the proper authority u/s 151(1) - Income Tax Officer, Ward-I, Tinsukia had obtained satisfaction of Additional Commissioner of Income Tax, an authority who is not covered by the provision of Section 151(1) - as decided by HC [2023 (5) TMI 963 - GAUHATI HIGH COURT] writ petition under Article 226 of the Constitution would be maintainable because the two pre-conditions for exercise of power under Section 148 does not exist in this case HELD THAT:- As perused the application seeking condonation of delay. It is noted from the memorandum of special leave petition that the affidavit verifying special leave petition is dated 24.05.2024 and the special leave petition has been filed on 04.06.2024. However, of the application seeking condonation of delay what is stated is otherwise. The explanation offered for the said delay is also not satisfactory and neither is it sufficient in law to condone the same. In the circumstances, the application seeking condonation is dismissed. Consequently, the Special Leave Petition is also dismissed on the ground of delay. The Supreme Court dismissed the Special Leave Petition due to a gross delay of 294 days in filing it. The application seeking condonation of delay was found unsatisfactory and insufficient in law. Therefore, both the application and the petition were dismissed.
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