SC Refuses to Entertain Income Tax Appeal Lacking Discretionary Grounds

PCIT Vs Mukul Kumar (Supreme Court of India)

The Supreme Court considered a special leave petition filed by the Revenue against a judgment dismissing its income tax appeal. At the outset, the Supreme Court condoned the delay but, after hearing counsel for the petitioner, held that the case did not warrant exercise of discretionary jurisdiction under Article 136 of the Constitution of India. Consequently, the petition was dismissed, and all pending applications stood disposed of.

The underlying litigation arose from an Income Tax Appeal filed under Section 260A of the Income-

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