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<h1>Supreme Court condones delay, disposes of special leave petitions, and resolves pending applications.</h1> <h3>PR. COMMISSIONER OF INCOME TAX, (CENTRAL) 2 Versus M/s JAY IRON AND STEEL LTD.</h3> PR. COMMISSIONER OF INCOME TAX, (CENTRAL) 2 Versus M/s JAY IRON AND STEEL LTD. - TMI The Supreme Court, in a judgment with citation 2023 (7) TMI 909 - SC, heard the counsel and condoned the delay. The issues raised in the special leave petitions were found to be covered by a previous judgment in Civil Appeal No. 6580 of 2021. Therefore, the special leave petitions were disposed of accordingly, and pending applications were also disposed of.