2024 (8) TMI 133 - SCH - Income Tax

Delay in filling SLP - delay of 340 days - Disallowance u/s 14A deleted by HC - HELD THAT - After having perused the application for condonation of delay we find that there is absolutely no explanation for a delay of 340 days in preferring the Special Leave Petition. Hence the Application seeking condonation of delay in preferring the Special Leave Petition is rejected. Consequently the Special Leave Petition stands dismissed on the ground of delay. However question of law if any is kept open.

Summary

The Supreme Court dismissed the Special Leave Petition due to a delay of 340 days in filing it. The application for condonation of delay was rejected, but the question of law remains open.