The delay in filing the special leave petition has been condoned by the court. The petitioner's counsel seeks permission to withdraw the petition in light of a circular issued by the Government of India. The court grants the prayer and accepts the withdrawal of the special leave petition.

The court has granted permission to the petitioner's counsel to withdraw the special leave petition. The counsel sought withdrawal based on a circular issued by the Government of India. As a result, the special leave petition is dismissed as withdrawn.

Delay condoned.
Learned counsel for the petitioner seeks permission of
this court to withdraw the special leave petition in the
light of the Circular No.3/2018 dated 11th July, 2018 issued
by the Government of India, Ministry of Finance, Department
of Revenue, Central Board Direct Taxes.
Prayer accepted.
The special leave petition is accordingly dismissed
as withdrawn.
(Ashok Raj Singh) (Chander Bala)
Court Master Court Master