https://www.taxtmi.com/caselaws?id=439598 Delay in filing the Special Leave Petition was condoned, allowing the matter to be considered on its merits. The Court found no substantial legal error or jurisdictional defect in the impugned order and declined to exercise discretionary special leave jurisdiction, so the order was left undisturbed and the petition dismissed. The substantive question of law raised in the petition was expressly left open, with no adjudication on that issue and no remand for fresh consideration. en-us Mon, 20 Feb 2023 00:00:00 +0530 Fri, 03 Jul 2026 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439598 Delay in filing the Special Leave Petition was condoned, allowing the matter to be considered on its merits. The Court found no substantial legal error or jurisdictional defect in the impugned order and declined to exercise discretionary special leave jurisdiction, so the order was left undisturbed and the petition dismissed. The substantive question of law raised in the petition was expressly left open, with no adjudication on that issue and no remand for fresh consideration. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439598