In Brief
This is a Special Leave Petition filed with delay by the Principal Commissioner of Income Tax challenging a High Court order dated 13 May 2016 in an Income Tax Appeal. The Supreme Court condoned the delay in filing the petition and granted leave, converting it into a Civil Appeal. The matter was subsequently tagged with Civil Appeal No. 2951 of 2012 and other connected matters for consolidated hearing, allowing the Court to address related legal issues together."
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