In Brief
The Supreme Court condonable a delay in filing a Special Leave to Appeal under Article 136 of the Constitution against the High Court of Delhi's order in an income tax matter. The Court granted leave to appeal and directed that the petition be tagged with Civil Appeal No. 2951 of 2012 and connected matters for consolidated hearing. The judgment affirms the Court's discretionary power to condone reasonable delays when sufficient cause exists and to grant leave where substantial questions of law or public importance are involved.
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