In Brief
In this income tax case, the Government's special leave petition against an earlier High Court judgment was dismissed both for inexcusable delay (over nine years in refiling) and on substantive grounds. The Court relied on its precedent in ACG Associated Capsules establishing the relevant tax position and expressed strong disapproval of the prolonged inaction by tax authorities. The judgment underscores that procedural delays in pursuing appeals cannot be overlooked, even in revenue matters, and that administrative accountability is essential in judicial proceedings.
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