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2024 (4) TMI 207 - SC ORDERDelay filling appeal before SC - Addition u/s 40A(3) - payment in cash - purchase of stock in trade - Decision of the Third Member of ITAT confirmed - HC held [2022 (7) TMI 339 - CALCUTTA HIGH COURT] revenue does not state that any cash transaction took place. HELD THAT:- There is gross delay of 521 days in filing this special leave petition. The explanation offered is not sufficient in law so as to condone the said delay. In the circumstances, the application seeking condonation of delay is dismissed. Consequently, the special leave petition also stands dismissed.
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