Special leave petition dismissed for unexplained 411-day delay; merits lacking, earlier order quashing reopening of assessment upheld

The SC dismissed the Special Leave Petition, finding an unexplained 411-day delay and no merit to disturb the High Court's order that had set aside the reopening of assessment. The SC concluded there was no sufficient reason to interfere with the HC's decision, thereby leaving the HC's quashing of the reopening proceedings intact and denying the petition on grounds of both delay and merits.

---

---

There is a "gross delay of 411 days" in filing the Special Leave Petition which has not been satisfactorily explained by the petitioner. The Court further held that, "even otherwise, we see no good ground to interfere with the impugned order passed by the High Court." On those bases the petition was dismissed: "The Special Leave Petition is, therefore, dismissed on the ground of delay as well as merits." Pending application(s), if any, were disposed of. The disposition rests on two independent rationales: procedural infirmity for inordinate unexplained delay and substantive lack of merit in the challenge to the High Court order, rendering interference unjustified.

---