https://www.taxtmi.com/caselaws?id=450330 A Special Leave Petition was not entertained due to an unexplained gross delay of 325 days, and the delay was not condoned; the Court treated this as a separate and independent ground for dismissal. Independently, the petition also failed on merits because the issues raised were already covered by the binding precedent in Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax, and the Court declined to reopen questions already settled by that decision. The petition was therefore dismissed both for delay and on the basis of binding precedent. en-us Fri, 15 Dec 2023 00:00:00 +0530 Fri, 29 May 2026 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450330 A Special Leave Petition was not entertained due to an unexplained gross delay of 325 days, and the delay was not condoned; the Court treated this as a separate and independent ground for dismissal. Independently, the petition also failed on merits because the issues raised were already covered by the binding precedent in Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax, and the Court declined to reopen questions already settled by that decision. The petition was therefore dismissed both for delay and on the basis of binding precedent. Case-Laws Income Tax Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450330