In Brief
The Deputy Commissioner of Income Tax challenged a Delhi High Court judgment through a Special Leave Petition before the Supreme Court. However, the Supreme Court found that an earlier related petition (SLP No. 37525 of 2016) against the same High Court judgment had already been dismissed on 16th December 2016. Consequently, the present petition was dismissed as redundant and non-maintainable. The Court did condone the delay in filing the petition.
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