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    <title>2025 (9) TMI 590 - SC Order</title>
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    <description>SC dismissed the SLPs for gross, unexplained delay and refused relief. The HC had held the petitions were covered by an earlier HC decision and the parties&#039; counsel concurred; accordingly the reassessment initiated under ss.147/148 (and notices under ss.148/148A) was quashed and set aside. The court declined to entertain the delayed SLPs by Revenue on limitation grounds.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778101</link>
      <description>SC dismissed the SLPs for gross, unexplained delay and refused relief. The HC had held the petitions were covered by an earlier HC decision and the parties&#039; counsel concurred; accordingly the reassessment initiated under ss.147/148 (and notices under ss.148/148A) was quashed and set aside. The court declined to entertain the delayed SLPs by Revenue on limitation grounds.</description>
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