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<h1>Special Leave Petition restored after rejection of added alleged suppressed sale in response to central excise show-cause notice</h1> <h3>Pr. Commissioner of Income Tax Rajkot 3 Versus M/s. Italica Floor Tiles P. Ltd.</h3> The SC restored the Special Leave Petition to its original file, addressing additions of alleged suppressed sale made pursuant to a show-cause notice ... Addition of suppressed sale - additions of income made on the basis of SCN issued under the Central Excise - assessee contended that Proceedings under central excise could not be finalized HELD THAT:- Restoration is allowed and the Special Leave Petition is restored to its original file. Consequently, the Miscellaneous Application is disposed of. 'Delay in filing application for restoration is condoned.' IA No.441/2025 for restoration is allowed and the 'Special Leave Petition is restored to its original file.' As a consequence, the Miscellaneous Application is disposed of. Legal effect: the court exercised its discretion to waive delay and granted restoration relief, thereby reviving the Special Leave Petition for adjudication on its merits. The order disposes of the ancillary application tied to restoration, leaving the restored petition to proceed in the regular course.