In Brief
This is a Special Leave Petition filed by Shree Nilkanth Developers against the Principal Commissioner of Income Tax. The petition was filed with delay. The Supreme Court, exercising its powers under Article 136 of the Constitution, condoned the delay, granted leave, and expedited the hearing. The Court directed that the petitioner's counsel may approach for substantive hearing once service is complete and pleadings are filed, allowing the case to proceed on its merits regarding the underlying income tax matter.
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