Revenue's SLP dismissed for 1,040-day delay; assessee did not conceal facts to permit section 148 notice beyond four years SC dismissed the revenue's SLP for gross unexplained delay of 1,040 days. The HC had held that the assessee did not fail to disclose material facts such ...
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Revenue's SLP dismissed for 1,040-day delay; assessee did not conceal facts to permit section 148 notice beyond four years
SC dismissed the revenue's SLP for gross unexplained delay of 1,040 days. The HC had held that the assessee did not fail to disclose material facts such as would permit the AO to assume jurisdiction to issue a notice under section 148 beyond four years from completion of assessment. Because the delay in filing the SLP was not satisfactorily explained, the SLP was dismissed on the ground of delay.
There is a "gross delay of 1040 days in filing the Special Leave Petition" which "has not been satisfactorily explained by the petitioner - Revenue." On that basis the court held the "Special Leave Petition is, accordingly, dismissed on the ground of delay." The order treats explanation of delay as determinative; failure to provide a satisfactory cause for inordinate delay precludes exercise of the Court's discretionary jurisdiction under special leave. All ancillary reliefs are affected: "Pending applications, if any, also stand disposed of." The decision rests on procedural grounds (delay and insufficiency of explanation) rather than adjudication of the merits of the underlying dispute.
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