Citation Codes Equivalent Citations citation codes Case Number Special Leave Petition (Civil) Diary No(s). 15814/2018, [Arising out of impugned final judgment and order dated 31-05-2017 in ITA No. 195/2009 passed by the High Court of Judicature At Allahabad], (For Admission and I.R. and IA No. 75179/2018-Condonation of Delay in Filing) Judges A.K. Sikri Ashok Bhushan, JJ. See more information ... Smart Summary Factual and Procedural Background This opinion addresses the dismissal of a Special Leave Petition by the Supreme Court of India. The petition was rejected both on the ground of delay in filing and on the merits of the case. 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 order is summary in nature. The Court dismissed the Special Leave Petition for two independent reasons: (1) the petition was filed beyond the permissible time limit, and (2) even if the delay were to be condoned, the petition lacked merit. No further legal analysis or elaboration was provided. Holding and Implications DISMISSED As a direct consequence, the Special Leave Petition stands dismissed. The decision affects only the parties to this petition and sets no broader precedent or legal principle. Show full summary ... JUDGMENT Commissioner Of Income Tax Petitioner(S) v. Jindal Polyster Ltd. (S). 1. The Special Leave Petition is dismissed on the ground of delay as well as on merits.