Special leave petition dismissed as time-barred after 429-day delay; s.147 reopening requires close nexus, not vague material SC dismissed the belated special leave petition as barred by delay (429 days) and refused to condone the delay. The Court noted settled HC law that ...
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Special leave petition dismissed as time-barred after 429-day delay; s.147 reopening requires close nexus, not vague material
SC dismissed the belated special leave petition as barred by delay (429 days) and refused to condone the delay. The Court noted settled HC law that reopening under s.147 requires a live or close nexus between information before the ITO and a bona fide belief of escapement of income; powers to reopen are not plenary and vague, distant, or far-fetched material cannot justify reopening. The petitioner's challenge to the HC decision was therefore not entertained due to procedural delay.
The Special Leave Petition was filed 429 days beyond the prescribed period. The Court noted that the High Court's relied-upon judgment had itself been the subject of a belated Special Leave Petition to this Court, which "was... dismissed on the ground of delay." Given the prolonged delay and absence of a sufficient justification, the Court found no ground to exercise its discretion to condone delay. Consequently, "The Special Leave Petition is accordingly dismissed on the ground of delay." All pending applications stand disposed of. The order thus rests solely on procedural grounds of laches and delay without reaching the merits of the underlying controversy.
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