In Brief
The Director of Income Tax challenged a High Court judgment in an income tax matter (ITA No. 673 of 2014) by filing a Special Leave Petition after the prescribed deadline. The Supreme Court, finding it appropriate, condoned the delay in filing the petition and granted leave to appeal, thereby allowing the director to proceed with the appeal on the substantive tax issues. The petition was tagged with Civil Appeal No. 6102 of 2015 for further hearing.
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