SC dismisses Revenue’s appeal for unexplained delay and lack of merit

ACIT Vs Mamta Agarwal (Supreme Court of India) Supreme Court of India, in the case of ACIT vs Mamta Agarwal, dismissed the Special Leave Petitions (SLPs) filed by the Revenue, challenging the order passed by the Delhi High Court in WP(C) No. 853/2024. The Revenue sought to overturn the High Court’s judgment dated April 9, 2024, but the apex court refused to intervene, citing procedural and substantive reasons. A significant factor in the dismissal was the substantial delay of 142 and 172 days in filing the SLPs. The court observed that the Revenue failed to provide a satisfactory explana...