https://www.taxtmi.com/caselaws?id=783579 The SC rejected condonation of delay in filing the special leave petitions, finding the explanations for the extensive delay unsatisfactory. It reiterated that delay by State or its instrumentalities is not to be condoned on a liberal basis where the record shows lethargy or negligent conduct by officers, who cannot treat limitation periods as flexible. The delay condonation applications were therefore rejected and the special leave petitions were dismissed as time-barred. en-us Tue, 16 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783579 The SC rejected condonation of delay in filing the special leave petitions, finding the explanations for the extensive delay unsatisfactory. It reiterated that delay by State or its instrumentalities is not to be condoned on a liberal basis where the record shows lethargy or negligent conduct by officers, who cannot treat limitation periods as flexible. The delay condonation applications were therefore rejected and the special leave petitions were dismissed as time-barred. Case-Laws Income Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783579