https://www.taxtmi.com/caselaws?id=797324 Special leave petition challenging an assessment under search-related provisions and an addition for unexplained credits was dismissed after a 902-day filing delay. The reasons for condonation were held insufficient. The issues were also treated as governed by the Supreme Court's earlier Abhisar Buildwell principle, leading to dismissal on merits. The filing was criticised as unnecessary because the Department itself accepted that the dispute was already covered by binding precedent, thereby adding to judicial pendency. en-us Mon, 17 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797324 Special leave petition challenging an assessment under search-related provisions and an addition for unexplained credits was dismissed after a 902-day filing delay. The reasons for condonation were held insufficient. The issues were also treated as governed by the Supreme Court's earlier Abhisar Buildwell principle, leading to dismissal on merits. The filing was criticised as unnecessary because the Department itself accepted that the dispute was already covered by binding precedent, thereby adding to judicial pendency. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797324