Supreme Court dismissed the Special Leave Petition filed by Assistant Commissioner of Income Tax Circle Gandhinagar against Technova Plastic Industries.
The petition sought condonation of a 231‑day delay in filing IA No.136719/2026 and IA No.136720/2026, which the Court found unjustified.
The Court held no merit to interfere with the impugned High Court judgment and dismissed the petition on both delay and merits.