In Brief
The Commissioner of Income Tax, Jalandhar filed a Special Leave to Appeal against a High Court decision of 6 September 2016 concerning an income tax appeal (ITA No. 186 of 2013). The appeal had been filed with delay. The Supreme Court exercised its discretionary powers under Article 142 of the Constitution and condoned the delay, granting leave to proceed. The Court directed that this appeal be heard together with Civil Appeal No. 5576 of 2010.
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