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<h1>Supreme Court Allows Delayed Petition, Directs Tagging with Pending Civil Appeal for Procedural Alignment</h1> <h3>COMMISSIONER OF INCOME TAX Versus M/s UNITED INDIA INSURANCE CO. THROUGH ITS MANAGING DIRECTOR</h3> COMMISSIONER OF INCOME TAX Versus M/s UNITED INDIA INSURANCE CO. THROUGH ITS MANAGING DIRECTOR - TMI The Supreme Court of India, in an order by Justices Nariman, Sinha, and Gavai, granted leave and condoned delay in the petition. The Court directed that the matter be tagged along with Civil Appeal No. 7681 of 2019. No substantive legal reasoning or detailed holding was provided in this brief order.