In Brief
A Special Leave to Appeal by the Commissioner of Income Tax against a High Court of Karnataka order was filed with substantial delay. The Supreme Court condoned the delay and granted leave to appeal, making the petition ripe for substantive hearing on its merits. The Court directed that the appeal be heard together with Civil Appeal No. 3158 of 2012. This was an interim order on procedural matters, not a final adjudication on the underlying tax dispute.
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