2020 (12) TMI 996 - SCH - Income Tax

Condonation of delay - Validity of order of Settlement Commission - full and true disclosure or not - additional income offered during section 245D(4) - HELD THAT - As there is delay of 214 days in filing the Special Leave Petitions and the explanation offered in support of the prayer for condonation is far from being satisfactory we refuse to condone delay. Consequently the SLPs stand dismissed on the ground of delay.