2025 (10) TMI 238

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....s) Mr. S Dwarakanath, A.S.G., Ms. Madhulika Upadhyay, AOR, Mr. Sudhakar Kulwant, Adv., Mr. B K Satija, Adv., Mr. Ashok Kumar B, Adv. For Respondent(s): None.   ORDER PER 1. Delay condoned. Accordingly, I.A. No. 233610/2025 is allowed. 2. It is brought to the notice of this Court by learned counsel appearing for the petitioner that a similar petition being SLP(C) (D) No. 27612 of 2....

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....for terms of settlement, is misconceived and must be rejected. In the peculiar facts of the case the Income Tax Appellate Tribunal was justified in condoning the delay, as well as setting aside the order of the Commissioner of Income Tax (Appeals) and restoring the first appeal. Recording the aforesaid, we dismiss the present special leave petition. We, however, clarify ....