https://www.taxtmi.com/caselaws?id=783208 SC dismissed the revenue's special leave petition challenging the HC's quashing of transfer pricing reassessment orders as time-barred under s.153(2A) of the Income-tax Act. The HC had held that the Assessing Officer's consequential orders, passed beyond the statutory limitation period, were without jurisdiction and liable to be set aside. The SC, noting a reported delay of 632 days in filing the SLP, found no sufficient cause for condonation. Consequently, the SLP was dismissed on the ground of delay, leaving the HC judgment undisturbed. en-us Fri, 28 Nov 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783208 SC dismissed the revenue's special leave petition challenging the HC's quashing of transfer pricing reassessment orders as time-barred under s.153(2A) of the Income-tax Act. The HC had held that the Assessing Officer's consequential orders, passed beyond the statutory limitation period, were without jurisdiction and liable to be set aside. The SC, noting a reported delay of 632 days in filing the SLP, found no sufficient cause for condonation. Consequently, the SLP was dismissed on the ground of delay, leaving the HC judgment undisturbed. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783208