https://www.taxtmi.com/caselaws?id=783578 Delay of 448 days in filing a special leave petition seeking revision under section 264 was not condoned because no satisfactory explanation was offered. The SC reiterated that delay by State instrumentalities should not be excused on the basis of extra leniency where officers act with lethargy or negligence and ignore statutory limitation periods. The condonation application was rejected, and the special leave petition was dismissed as time-barred. en-us Fri, 12 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783578 Delay of 448 days in filing a special leave petition seeking revision under section 264 was not condoned because no satisfactory explanation was offered. The SC reiterated that delay by State instrumentalities should not be excused on the basis of extra leniency where officers act with lethargy or negligence and ignore statutory limitation periods. The condonation application was rejected, and the special leave petition was dismissed as time-barred. Case-Laws Income Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783578