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Issues: (i) Whether the Special Leave Petition filed by the assessee is maintainable despite a gross delay of 369 days in filing; (ii) Whether there are grounds to interfere with the impugned High Court order on merits.
Issue (i): Maintainability of the Special Leave Petition in view of the unexplained delay of 369 days.
Analysis: The Court recorded that there was a gross delay of 369 days in filing the Special Leave Petition and that the delay had not been satisfactorily explained by the petitioner. The Court considered the question of condonation of delay and noted the absence of satisfactory justification for the delay.
Conclusion: The Special Leave Petition is dismissed on the ground of delay (in favour of the revenue).
Issue (ii): Whether interference with the impugned High Court order is warranted on merits.
Analysis: The Court examined the impugned order and found no good ground to interfere with the High Court's decision, concluding that interference on merits was not justified.
Conclusion: The Special Leave Petition is dismissed on merits (in favour of the revenue).
Final Conclusion: The Special Leave Petition is dismissed both on the ground of unexplained delay and for lack of merit; the petition is restored to file and dismissed accordingly, while any question of law is kept open.
Ratio Decidendi: An SLP may be dismissed where there is a gross unexplained delay justifying non-condonation and where there is no sufficient ground to interfere with the impugned High Court order on merits.
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