https://www.taxtmi.com/caselaws?id=779443 SC dismissed the revenue's SLP for gross unexplained delay of 1,040 days. The HC had held that the assessee did not fail to disclose material facts such as would permit the AO to assume jurisdiction to issue a notice under section 148 beyond four years from completion of assessment. Because the delay in filing the SLP was not satisfactorily explained, the SLP was dismissed on the ground of delay. en-us Fri, 26 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779443 SC dismissed the revenue's SLP for gross unexplained delay of 1,040 days. The HC had held that the assessee did not fail to disclose material facts such as would permit the AO to assume jurisdiction to issue a notice under section 148 beyond four years from completion of assessment. Because the delay in filing the SLP was not satisfactorily explained, the SLP was dismissed on the ground of delay. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779443