In Brief
This is an order on a petition for special leave to appeal by the Commissioner of Income Tax (TDS) against Siyaram Metal Udyog Pvt. Ltd. The Supreme Court condoned the delay in filing the petition and granted leave to appeal under Article 136 of the Constitution. The Court permitted multiple modes of service of notice, including dasti (personal) service, and directed the appellant to complete service procedures. The matter was listed for hearing on 30 March 2017, along with related civil appeals.
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