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of <h1>Supreme Court dismisses tax petitions with 322 and 358 day delays regarding Sections 153C and 148 assessment notices</h1> <h3>ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4 JAIPUR Versus PRAMOD JAIN</h3> ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4 JAIPUR Versus PRAMOD JAIN - TMI The Supreme Court, through Justices J. B. Pardiwala and R. Mahadevan, dismissed the Special Leave Petitions due to a 'gross delay of 322 and 358 days' in filing, which was 'not satisfactorily explained' by the petitioner. Additionally, the Court found 'no good reason to interfere with the common impugned order passed by the High Court.' The petitions were dismissed 'on the ground of delay as well as merits,' but the 'question of law is kept open.' Pending applications were also disposed of.
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