COMMNR. OF INCOME TAX, TRIVANDRUM vs M/S. BABY MARINE — SLP(C) No. 24104 - 24105/2003

Case Summary SLP(C) No. 024104-024105/2003: Commissioner of Income Tax, Trivandrum v. M/S. Baby Marine On December 12, 2003, the Supreme Court dismissed both the applications for condonation of delay and the Special Leave Petitions themselves. The Court found no proper explanation for the inordinate 437-day delay in filing the SLPs against the Kerala High Court's April 4, 2002 judgment in the income tax appeals, making the petitions not maintainable. This case analysis is maintained by casestatus.in based on publicly available court records.