https://www.taxtmi.com/caselaws?id=777889 The SC dismissed the Revenue's SLPs for delay and on merits, upholding the HC's finding that the AO's satisfaction note pertained only to incriminating material for AY 2014-15 and showed no incriminating material for the other assessed years. The Court accepted the Revenue's concession that similar SLPs have been previously dismissed for delay and found the unexplained, gross delay in filing fatal to the petitions, leading to dismissal both for delay and on substantive grounds. en-us Mon, 01 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777889 The SC dismissed the Revenue's SLPs for delay and on merits, upholding the HC's finding that the AO's satisfaction note pertained only to incriminating material for AY 2014-15 and showed no incriminating material for the other assessed years. The Court accepted the Revenue's concession that similar SLPs have been previously dismissed for delay and found the unexplained, gross delay in filing fatal to the petitions, leading to dismissal both for delay and on substantive grounds. Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777889