In Brief
This is a special leave petition filed by the Deputy Commissioner of Income-tax against a Delhi High Court order dated 25 October 2016 in the matter of Magneti Marelli Powertrain India (P.) Ltd. The petition was filed with delay. The Supreme Court, after hearing the parties, condoned the delay but ultimately dismissed the special leave petition. The judgment is brief and deals primarily with the procedural issue of condonation of delay.
The lawyer headnote and full judgment text are available to registered users.