Petition dismissed for 181-day unexplained delay and on merits; s.151 approval faulty, s.147 reopening upheld The SC dismissed the Special Leave Petition for both unexplained delay of 181 days and on merits, declining to interfere with the HC order. The HC had ...
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Petition dismissed for 181-day unexplained delay and on merits; s.151 approval faulty, s.147 reopening upheld
The SC dismissed the Special Leave Petition for both unexplained delay of 181 days and on merits, declining to interfere with the HC order. The HC had found the sanction/approval under s.151 was obtained and granted without application of mind and that a typographical error in PAN classification should have been noticed by the approving authorities who ought to have refused approval or returned the application for correction. The HC's assessment-reopening defects under s.147 were therefore upheld, and the SC refused relief.
In the Supreme Court case 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, represented by Mr. N Venkataraman, A.S.G., and others. The Court noted a "gross delay of 181 days" in filing the petition, which was "not satisfactorily explained by the petitioner." Additionally, the Court found "no reason to interfere with the impugned order passed by the High Court." Consequently, the Special Leave Petition was "dismissed on the ground of delay as well as merits," and any pending applications were also disposed of.
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