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<h1>SC Dismisses Special Leave Petition, Cites Prior Decision; Condones Delay and Resolves Pending Application.</h1> <h3>PR. COMMISSIONER OF INCOME TAX (CENTRAL) 2 Versus M/s JAY AMBEY AROMATICS</h3> PR. COMMISSIONER OF INCOME TAX (CENTRAL) 2 Versus M/s JAY AMBEY AROMATICS - TMI The Supreme Court dismissed the Special Leave Petition citing a previous decision in the case of Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell P.Ltd. 2023 SCC OnLine SC 481. The delay was condoned, and the pending application was disposed of.