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        Income Tax

        2025 (9) TMI 44 - SCH - Income Tax

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        Special Leave Petition restored after rejection of added alleged suppressed sale in response to central excise show-cause notice The SC restored the Special Leave Petition to its original file, addressing additions of alleged suppressed sale made pursuant to a show-cause notice ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Special Leave Petition restored after rejection of added alleged suppressed sale in response to central excise show-cause notice

                              The SC restored the Special Leave Petition to its original file, addressing additions of alleged suppressed sale made pursuant to a show-cause notice under central excise; the court accepted the contention that excise proceedings could not be finalized at that stage. Consequent to restoration, the Miscellaneous Application was 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.
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