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of <h1>Petitions Dismissed for Delayed Filing Without Satisfactory Explanation and Lack of Merit on Substantive Grounds</h1> <h3>ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-31, DELHI Versus SATYA PAL ARYA</h3> ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-31, DELHI Versus SATYA PAL ARYA - TMI The Supreme Court, with Hon'ble Mr. Justice J. B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan presiding, heard the case where the Petitioner was represented by Mr. N Venkatraman, A.S.G., Mr. Raj Bahadur Yadav, AOR, Mr. Shashank Bajpai, Adv., Mr. Ram Krishna Rao, Adv., Mr. Sarthak Karol, Adv., Mr. Gaurang Bhushan, Adv., Mr. Udai Khanna, Adv., and Mr. V C Bharathi, Adv. The Court noted a significant delay in filing the Special Leave Petitions, ranging from 97 to 190 days, without satisfactory explanation. Upon review, the Court found no merit in the petitions and dismissed them on both procedural delay and substantive grounds. Any pending applications were also disposed of.
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