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        Income Tax

        2026 (3) TMI 1502 - SCH - Income Tax

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        Limitation in special leave petitions led to notice in one set, while delay and merits defeated another petition. In one group of special leave petitions, the SC issued notice on limitation as well as on the special leave petitions and directed tagging with a ...
                        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.

                              Limitation in special leave petitions led to notice in one set, while delay and merits defeated another petition.

                              In one group of special leave petitions, the SC issued notice on limitation as well as on the special leave petitions and directed tagging with a connected diary number. In another special leave petition, the Court dismissed the petition for delay and on merits, and disposed of the pending applications. The document records differing procedural outcomes across related petitions, with limitation being taken up as a threshold issue in one set and delay proving fatal in the other.


                              Outcome: In one set of special leave petitions, notice was issued on limitation as well as on the special leave petitions and the matters were directed to be tagged with a connected diary number. In another special leave petition, the petition was dismissed on the ground of delay as well as on merits, and pending applications were disposed of.

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