Court held that explanation offered by the Department for seeking condonation of delay of 484 days in filing the special leave petition not being satisfactory and sufficient. SLP of Revenue is dismissed.
PCIT v. SPML Infra Ltd. (2024) 339 CTR 393/ 300 Taxman 366 (SC) Editorial : PCIT v. SPML Infra Ltd (Cal)(HC)(ITA No. 209 of 2022 dt. 16 th Nov, 2022)
S. 261 : Appeal-Supreme Court – Condonation of delay of 484 days – Explanation was not satisfactory – SLP of Revenue is dismissed. [Art. 136]