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of <h1>Supreme Court dismisses petition due to 164-day delay; petitioner fails to justify overturning Punjab and Haryana HC decision.</h1> In TMI 51866799, the SC dismissed a Special Leave Petition due to a 'gross delay of 164 days' in filing, which the petitioner failed to adequately ... Maintainability of appeal on low tax effect - Delay filling SLP - As decided by HC [2024 (1) TMI 1415 - PUNJAB & HARYANA HIGH COURT] appeal is not maintainable keeping in view Circular No.3 of 2018 dated 11.07.2018 of the Central Board of Direct Taxes since the tax effect is below the limit - HELD THAT:- There is a gross delay of 164 days in filing the Special Leave Petition which has not been satisfactorily explained by the petitioner. Even otherwise, we see no reason to interfere with the impugned order passed by the High Court of Punjab and Haryana at Chandigarh. Special Leave Petition is, accordingly, dismissed on the ground of delay as well as on merits. In the Supreme Court judgment cited as TMI 51866799, presided over by Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, the Court addressed a Special Leave Petition filed by the petitioner. The Court noted a 'gross delay of 164 days' in filing the petition, which was not 'satisfactorily explained' by the petitioner. Furthermore, the Court found 'no reason to interfere with the impugned order' from the High Court of Punjab and Haryana at Chandigarh. Consequently, the Special Leave Petition was 'dismissed on the ground of delay as well as on merits.' All pending applications were also disposed of.
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