Relief to Universal Music India: Supreme Court dismisses SLP filed by Income Tax Department on Delay of 411 Days [Read Judgement]

The Supreme Court bench of Justice B.V. Nagarathna and Justice Ujjal Bhuyan have dismissed the Special Leave Petition (SLP) on delay of 411 days. The decision was a major setback to the Income Tax Department.

The Petitioner, who is the Principal Commissioner of Income Tax, has filed a Special Leave Petition (SLP) before the Supreme Court challenging the verdict of the Bombay High Court delivered on April 19, 2022. The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT), which granted relief to Universal Music India Pvt Ltd.

Read High Court Order: Relief to Universal Music India: Bombay HC upholds ITAT Order Quashing Revisional Order

The Supreme Court held that “There is a huge delay of 411 days in filing the Special Leave Petition. Nevertheless, we have heard learned counsel for the petitioner on merits of the case. The delay has not been explained to the satisfaction of this Court. Neither, do we find any merit in the petition. Hence, the special leave petition is dismissed both on the ground of delay as well as on merits.”

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