In Brief
The Commissioner of Income Tax challenged a High Court decision in an income tax appeal through a Special Leave Petition before the Supreme Court. The dispute arose from an Income Tax Appeal decided by the Delhi High Court on 3 September 2014. The Supreme Court granted special leave to appeal, allowing the petition to proceed as an appeal on the merits before the Court. The judgment itself is a short order concerned only with whether the petition met the threshold requirements for Supreme Court intervention, not with the underlying tax law issues in dispute."
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