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of <h1>Special Leave Petition Dismissed Due to 201-Day Filing Delay; Condonation Application Also Rejected</h1> The SC dismissed the Special Leave Petition due to a 201-day delay in filing, citing unsatisfactory reasons for condonation. The application for ... Validity of reopening of assessment u/s 147 - assessee argued non application of mind in granting approval u/s 151 and that is evident from the approval itself - Delay of 201 days in filing the special leave petition - As decided by HC [2023 (11) TMI 343 - BOMBAY HIGH COURT] if only the PCIT had read the form for approval carefully with the order that was prepared by the AO under Section 148A(d) of the Act, the PCIT would not have come to the conclusion that there is any material to treat it as a fit case to issue notice under Section 148 or pass order under Section 148A(d) - Also there is default as Personal hearing not being granted - As in every case, before passing an order u/s 148A(d) of the Act, Respondents shall give a personal hearing if requested for by Petitioner. HELD THAT:- There is a delay of 201 days in filing the special leave petition. The reasons assigned for seeking condonation of delay are neither satisfactory nor sufficient in law to condone the same. Hence, the application seeking condonation is dismissed. Consequently, the Special Leave Petition is also dismissed. The Supreme Court dismissed the Special Leave Petition due to a delay of 201 days in filing, with unsatisfactory reasons for condonation. The application seeking condonation was also dismissed.
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