In Brief
This is a special leave petition filed by the Commissioner of Income Tax, Bikaner against Krishi Upaj Mandi Samiti (a grain market committee in Rajasthan) arising from a High Court judgment in an income tax appeal. The Supreme Court condoned the delay in filing the petition and granted leave to appeal, ordering that the matter be tagged with Civil Appeal No. 11978 of 2016 for substantive hearing and decision.
The lawyer headnote and full judgment text are available to registered users.