https://www.taxtmi.com/caselaws?id=782057 SC dismissed the Revenue's SLP challenging the ITAT order in income tax proceedings against a dissolved company. The ITAT had dismissed the Revenue's appeal and the assessee's cross-objection, noting absence of representation during the IBC moratorium and following NCLT orders and coordinate bench decisions. HC upheld the ITAT's approach. Before SC, there was a delay of 433 days in filing the SLP. SC held that the explanation offered did not constitute sufficient cause and refused to condone the delay, dismissing the petition on limitation. en-us Fri, 21 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782057 SC dismissed the Revenue's SLP challenging the ITAT order in income tax proceedings against a dissolved company. The ITAT had dismissed the Revenue's appeal and the assessee's cross-objection, noting absence of representation during the IBC moratorium and following NCLT orders and coordinate bench decisions. HC upheld the ITAT's approach. Before SC, there was a delay of 433 days in filing the SLP. SC held that the explanation offered did not constitute sufficient cause and refused to condone the delay, dismissing the petition on limitation. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782057