In Brief
The Principal Commissioner of Income Tax Vadodara-2 filed a Special Leave Petition challenging a High Court order in a tax-related appeal. The petitioner's filing was delayed. The Supreme Court examined the condonation of delay and granted the petition. The Court held that the delay should be condoned, granted leave to appeal, and consolidated the case with Civil Appeal No. 11977 of 2016 for substantive consideration on merits.
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