https://www.taxtmi.com/caselaws?id=759438 Delay in refiling was condoned, but the application seeking condonation of the 660-day delay in filing the special leave petition was dismissed, and the special leave petition failed both on delay and on merits. The Court therefore declined to entertain the petition after finding no sufficient basis to excuse the delayed filing, and the substantive challenge was also rejected. en-us Fri, 27 Sep 2024 00:00:00 +0530 Thu, 30 Apr 2026 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759438 Delay in refiling was condoned, but the application seeking condonation of the 660-day delay in filing the special leave petition was dismissed, and the special leave petition failed both on delay and on merits. The Court therefore declined to entertain the petition after finding no sufficient basis to excuse the delayed filing, and the substantive challenge was also rejected. Case-Laws Income Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759438