https://www.taxtmi.com/caselaws?id=778427 SC dismissed the Special Leave Petitions challenging the HC order, holding there was inordinate delay in filing the SLPs not satisfactorily explained. The Court upheld the HC's conclusion that the AO failed to record reasons showing how seized material bore on another person's total income under Section 153C, and rejected the respondents' approach that mere recovery of material automatically authorised assessment of the preceding six assessment years. No interference was warranted on delay or merits; SLPs dismissed. en-us Mon, 08 Sep 2025 00:00:00 +0530 Tue, 16 Sep 2025 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778427 SC dismissed the Special Leave Petitions challenging the HC order, holding there was inordinate delay in filing the SLPs not satisfactorily explained. The Court upheld the HC's conclusion that the AO failed to record reasons showing how seized material bore on another person's total income under Section 153C, and rejected the respondents' approach that mere recovery of material automatically authorised assessment of the preceding six assessment years. No interference was warranted on delay or merits; SLPs dismissed. Case-Laws Income Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778427