The Supreme Court dismissed the special leave petition (SLP) filed by the Income Tax Department as there was delay of more than 4 years.
The SLP arose out of impugned final judgment and order dated 22-03-2023 in ITA No. 234/2020 passed by the High Court of Delhi at New Delhi.
A Two-Judge Bench comprising Justice Sanjiv Khanna and Justice Dipankar Datta observed that “Delay condoned. In view of the huge delay of more than four years, which the High Court has refused to condone, we are not inclined to issue notice in the present special leave petition and hence, the same is dismissed.”
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