Delay condoned; Special leave petition dismissed as issues are covered by previous court decision. Pending applications disposed of.

The delay in filing the petition is condoned. The learned Additional Solicitor General argued that the issues raised in the present matter have already been fully addressed and resolved in a previous decision of the court, specifically the case of Commissioner of Income Tax, Kolkata v. SMIFS Securities Limited. Therefore, the special leave petition is dismissed. Any pending applications related to the case are also disposed of.

(MUKESH NASA) (SUMAN JAIN)

Delay condoned.

Learned Additional Solicitor General submitted that the issues

involved in the present matter are completely covered by the

decision of this Court in Commissioner of Income Tax, Kolkata v.

SMIFS Securities Limited,(2012) 13 SCC 488.

The special leave petition is, accordingly, dismissed.

Pending application(s), if any, shall stand disposed of.

(MUKESH NASA) (SUMAN JAIN)

COURT MASTER BRANCH OFFICER