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<h1>The Supreme Court dismissed the Special Leave Petition after condoning the delay.</h1> <h3>Commr. of Income Tax, Delhi-IV Versus Divine Leasing & Finance Ltd.</h3> Commr. of Income Tax, Delhi-IV Versus Divine Leasing & Finance Ltd. - TMI The Supreme Court dismissed the Special Leave Petition after condoning the delay. The citation is 2007 (11) TMI 627 - SC. The High Court reference is 2006 (11) TMI 121 - Delhi High Court. Judges were Mr. S.H. Kapadia & Mr. B. Sudershan Reddy JJ. Petitioners were represented by Mr. Gopal Subramanium, ASG, Mr. T. Srinivasa Murthy, and Mr. B.V. Balaram Das.