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<h1>Special Leave Petition Dismissed for Lack of Merit, Delay Condoned, Pending Applications Disposed</h1> The SC of India dismissed the special leave petition due to lack of merit. Delay was condoned, and pending applications were disposed of, with the ... Penalty u/s 271D and 271E - whether Section 245H of the Act excludes Sections 271D and 271E of the Act from the benefit of immunity by the Commission - Power of Settlement Commission to grant immunity from prosecution and penalty - Held that:- No reason to entertain this special leave petition, which is, accordingly, dismissed. Pending application(s), if any, shall stand disposed of. The Supreme Court of India dismissed the special leave petition as there was no reason to entertain it. Delay was condoned, and any pending applications were disposed of. The Respondent did not appear.