SC dismisses special leave petition, vacates interim order, allows contentions under Section 263.

The SC dismissed the special leave petition, vacated the interim order, allowing the petitioner to raise all contentions under Section 263 of the Income Tax Act. The court upheld the direction for remand without commenting on the case's merits.

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The Supreme Court of India dismissed the special leave petition and vacated the interim order. The petitioner can raise all contentions, including the satisfaction of preconditions under Section 263 of the Income Tax Act. The court upheld the direction for remand without making any observations on the case's merits.

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