The Supreme Court dismissed the Special Leve Petition filed with a delay of 525 days. The SLP arose out of impugned final judgment and order passed by the High Court Of Judicature at Bombay The Income Tax Commissioner filed the SLP belatedly against the respondent, Shyam K Gyanchandani.
A two-judge bench of Justice B V Nagarathna and Justice Ujjal Bhuyan observed that there is a gross delay of 525 days in filing the Special Leave Petition. The counsel appearing for the petitioner submitted that in respect of the common judgment, SLP (C) D.No.29859/2023 has been dismissed by a Co-ordinate Bench of this Court.
About the order above and bearing in mind the delay of 525 days in filing the Special Leave Petition, the court dismissed the Special Leave Petition both on the grounds of delay as well as on merits.