In the case at hand, the delay is condoned. The learned counsel representing the petitioner informs the court that the Special Leave Petition has become irrelevant as the main appeal has already been disposed of by the Income Tax Appellate Tribunal. Consequently, the court dismisses the Special Leave Petition as infructuous.

In this case, the court has condoned the delay. The learned counsel representing the petitioner informs the court that the Special Leave Petition has become irrelevant as the main appeal has already been disposed of by the Income Tax Appellate Tribunal. As a result, the court dismisses the Special Leave Petition as infructuous. The proceedings are recorded by (SANJAY KUMAR-I) and (SAROJ KUMARI GAUR).

Delay condoned.
Learned counsel appearing on behalf of the petitioner states that the Special Leave Petition has since been rendered infructuous since the main appeal has been disposed of by the Income Tax Appellate Tribunal.
The Special Leave Petition is dismissed as infructuous.
(SANJAY KUMAR-I) (SAROJ KUMARI GAUR)
AR-CUM-PS COURT MASTER