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of <h1>Supreme Court Rejects Petition Over 327-Day Delay, Citing Insufficient Explanation and Procedural Noncompliance</h1> <h3>ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL) -2 & ANR. Versus M/s. ARDENT STEEL LIMITED</h3> SC dismissed SLP due to unexplained 327-day delay, finding petitioners' explanation unsatisfactory. The bench emphasized 'delay and laches' as primary ... Reopening of assessment u/s 147 beyond period of limitation - as per HC [2024 (3) TMI 1451 - CHHATTISGARH HIGH COURT] notice u/s 148 for reassessing the assesse’s income for the AY 2009-10 has been served upon him through Chartered Accountant on 13.04.2016 i.e. after the period of limitation which is dated 31.03.2016. Delay filling SLP HELD THAT:- There is a delay of 327 days in filing the Special Leave Petition. We are not satisfied with the explanation rendered by the petitioners. The Special Leave Petition is dismissed on the ground of delay and laches. Pending application(s), if any shall stand disposed of. The Supreme Court, through Hon'ble Justices Surya Kant and Dipankar Datta, dismissed the Special Leave Petition due to an unexplained delay of 327 days, citing 'delay and laches' as grounds. The Court stated, 'We are not satisfied with the explanation rendered by the petitioners.' Consequently, all pending applications were disposed of.
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