Citation Codes Equivalent Citations citation codes Case Number Special Leave Petition (Civil) Diary No(s). 18121/2018, [Arising out of impugned final judgment and order dated 25-05-2017 in ITA No. 306/2017 passed by the High Court of Delhi at New Delhi], (For Admission and I.R. and IA No. 76132/2018-Condonation of Delay in Filing and IA No. 76134/2018-Exemption From Filing C/c of the Impugned Judgment) Disposition NA Judges Abhay Manohar Sapre Uday Umesh Lalit, JJ. See more information ... Smart Summary Factual and Procedural Background This opinion concerns a Special Leave Petition before the Supreme Court of India in which the Court first condoned the delay in filing and then proceeded to dispose of the matter. The order is summary in nature and provides no additional factual context. Legal Issues Presented The opinion addresses a procedural matter and does not frame distinct legal issues. Arguments of the Parties The opinion does not contain a detailed account of the parties' legal arguments. Table of Precedents Cited No precedents were cited in the provided opinion. Court's Reasoning and Analysis The Court gave a brief, two-step rationale: It first condoned the delay in filing the Special Leave Petition, indicating that the procedural defect of lateness was excused. Upon considering the petition on merits, the Court stated that it found “no merit” and dismissed the Special Leave Petition. No further reasoning or reference to legal principles was provided. Because the order is summary, there is no elaboration on factual evaluation, legal tests, or precedent. Holding and Implications The Special Leave Petition was DISMISSED. The immediate effect is that the underlying decision against which special leave was sought remains undisturbed. The order sets no new precedent and bears significance only to the parties involved. Show full summary ... JUDGMENT Pr. Commissioner Of Income Tax Petitioner(S) v. Meeta Gutgutia (S) 1. Delay condoned.2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed.3. Pending application stands disposed of.