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<h1>Supreme Court Rejects Petitions Over Excessive Filing Delay, Emphasizing Timely Legal Procedures and Procedural Discipline</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, through Justices J. B. Pardiwala and R. Mahadevan, dismissed the Special Leave Petitions due to a 'gross delay of 250, 215 and 267 days respectively' in filing, which was 'not satisfactorily explained by the petitioners.' Additionally, the Court found 'no good reason to interfere with the impugned orders passed by the High Court.' Consequently, the petitions were dismissed both 'on the ground of delay as well as merits,' and all pending applications were disposed of.