In Brief
The Principal Commissioner of Income Tax and another sought special leave to appeal a High Court judgment in an income tax appeal (ITA No. 384 of 2016). The Supreme Court condoned the delay in filing the petition and granted leave to appeal, converting the special leave petition into Civil Appeal No. 11733 of 2016. This order allowed the matter to proceed as a regular civil appeal on the substantive issues arising from the High Court's judgment dated 28 June 2016.
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