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<h1>Dismissal of Special Leave Petition with Condonation of Delay and Pending Applications</h1> <h3>PR. COMMISSIONER OF INCOME TAX SURAT 1 SURAT Versus TEJUA ROHITKUMAR KAPADIA</h3> The SC dismissed the special leave petition after condoning the delay, with pending applications to be disposed of. - PR. COMMISSIONER OF INCOME TAX SURAT ... Bogus purchase - Purchases duly supported by bills and payments were made by Account Payee cheque - Held that:- SLP dimsissed. The Supreme Court dismissed the special leave petition after condoning the delay. Pending applications will be disposed of.