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    <title>2026 (1) TMI 1422 - SC Order</title>
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    <description>Condonation of delay in filing a revision petition was sought after a seven-year delay in challenging rejection of rectification. The High Court found sufficient cause for the inordinate delay on the assessee&#039;s part and permitted the revision to be pursued. The Supreme Court did not interfere with that judgment and dismissed the special leave petition. The note reflects that delay condonation may be granted where the explanation for prolonged delay is accepted as sufficient on the facts.</description>
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      <description>Condonation of delay in filing a revision petition was sought after a seven-year delay in challenging rejection of rectification. The High Court found sufficient cause for the inordinate delay on the assessee&#039;s part and permitted the revision to be pursued. The Supreme Court did not interfere with that judgment and dismissed the special leave petition. The note reflects that delay condonation may be granted where the explanation for prolonged delay is accepted as sufficient on the facts.</description>
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