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<h1>SC dismisses special leave petition, citing lack of reason for interference, condones delay, disposes pending applications.</h1> <h3>PR. COMMISSIONER OF INCOME TAX (CENTRAL) Versus RAJKUMAR GULAB BADGUJAR</h3> SC dismissed the special leave petition due to lack of reason to interfere, condoning the delay and disposing of pending applications. - PR. COMMISSIONER ... Penalty u/s 271(1)(c) - assessment under Section 153C - proof of addition to the declared income - HELD THAT:- No reason to interfere in the matter. The special leave petition is, accordingly, dismissed. Pending application(s), if any, shall stand disposed of. The Supreme Court dismissed the special leave petition as they did not find any reason to interfere in the matter. Delay was condoned and pending applications were disposed of.