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<h1>Supreme Court dismisses Special Leave Petition, condones delay, and disposes pending applications.</h1> <h3>PRINCIPAL COMMISSIONER OF INCOME TAX -3 Versus M/s. E- SMART SYSTEMS PVT. LTD.</h3> PRINCIPAL COMMISSIONER OF INCOME TAX -3 Versus M/s. E- SMART SYSTEMS PVT. LTD. - TMI The Supreme Court dismissed the Special Leave Petition, condoned the delay, and disposed of pending applications. Key names include Justice Rohinton Fali Nariman, Justice Navin Sinha, Mr. A.N.S. Nadkarni, Ms. Swarupama Chaturvedi, Mr. H.R. Rao, and Mrs. Anil Katiyar.