https://www.taxtmi.com/caselaws?id=364000 A special leave petition was refused on two independent grounds: delay in filing and absence of any merit warranting leave. The Court did not grant condonation of delay, treated the petition as barred on that procedural ground, and separately examined the matter on merits before finding no basis to interfere. The dismissal for delay was therefore distinct from, and additional to, the substantive refusal of relief, resulting in the petition being rejected both procedurally and on merits. en-us Mon, 07 May 2018 00:00:00 +0530 Sat, 21 Jul 2018 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364000 A special leave petition was refused on two independent grounds: delay in filing and absence of any merit warranting leave. The Court did not grant condonation of delay, treated the petition as barred on that procedural ground, and separately examined the matter on merits before finding no basis to interfere. The dismissal for delay was therefore distinct from, and additional to, the substantive refusal of relief, resulting in the petition being rejected both procedurally and on merits. Case-Laws Income Tax Mon, 07 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364000