Revenue's petitions dismissed for unexplained gross delay and merits; AO's note showed incriminating material only for AY 2014-15 The SC dismissed the Revenue's SLPs for delay and on merits, upholding the HC's finding that the AO's satisfaction note pertained only to incriminating ...
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Revenue's petitions dismissed for unexplained gross delay and merits; AO's note showed incriminating material only for AY 2014-15
The SC dismissed the Revenue's SLPs for delay and on merits, upholding the HC's finding that the AO's satisfaction note pertained only to incriminating material for AY 2014-15 and showed no incriminating material for the other assessed years. The Court accepted the Revenue's concession that similar SLPs have been previously dismissed for delay and found the unexplained, gross delay in filing fatal to the petitions, leading to dismissal both for delay and on substantive grounds.
Petitioners' Special Leave Petitions were dismissed. Counsel for the petitioners conceded that similar SLPs had already been dismissed on delay and merits. The Court found a "gross delay" in filing the SLPs which was not satisfactorily explained and therefore declined to condone the delay. On that basis, and after considering the substantive questions, the petitions were "dismissed on the ground of delay as well as on merits." All pending applications related to the matters were also disposed of. No respondents appeared.
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