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<h1>Supreme Court India dismisses special leave petition due to respondent no-show, despite delay condonation.</h1> The Supreme Court of India dismissed the special leave petition after condoning the delay, as the respondent did not appear. - TMI Penalty u/s 271(1)(c) - Exemption claimed u/s 54B - proof of sale of agricultural land at Neelankarai and re-investment in agricultural land at Mahabalipuram - Bonafide belief - Held that:- SLP dismissed. The Supreme Court of India dismissed the special leave petition after condoning the delay. The respondent did not appear. (2018 (7) TMI 1147 - SC)