Special Leave Petition dismissed; Section 148 notices and 148A(d) orders quashed, COVID exclusion and Sections 149 and 3 TOLA upheld The SC dismissed the Special Leave Petition challenging the HC's order quashing notices issued under section 148 and orders under section 148A(d), ...
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 dismissed; Section 148 notices and 148A(d) orders quashed, COVID exclusion and Sections 149 and 3 TOLA upheld
The SC dismissed the Special Leave Petition challenging the HC's order quashing notices issued under section 148 and orders under section 148A(d), upholding the HC's exclusion of the COVID period and its view on limitation under section 149 and applicability of section 3 of TOLA. The petition was dismissed for an unexplained 350-day delay and on merits; consequential notices or orders remain quashed and set aside.
"There is a gross delay of 350 days in filing the Special Leave Petition which has not been satisfactorily explained by the petitioner." The Court finds the delay fatal and, independently on merits, "see[s] no reason to interfere with the impugned order passed by the High Court." Consequently, "The Special Leave Petition is, therefore, dismissed on the ground of delay as well as merits." The judgment thus affirms the High Court's order and refuses grant of special leave due to both inordinate unexplained delay and lack of merit in the challenge. All pending application(s), if any, are disposed of.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
