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<h1>SC India 2018: Special Leave Petition Dismissed for Non-Appearance</h1> <h3>Principal Commissioner of Income Tax 4 Versus M/s. Himachal Fibers Ltd.</h3> The SC of India in 2018 dismissed the Special Leave Petition after condoning the delay, as the Respondent did not appear. - Principal Commissioner of ... Addition u/s 68 - share application money - primary burden of establishing the identity of the applicant, the genuineness of the transaction and the creditworthiness of the party - Held that:- SLP dismissed. The Supreme Court of India in 2018 dismissed the Special Leave Petition after condoning the delay. The Respondent did not appear.