Text of the Supreme Court Judgment
Learned Solicitor General says that in view of the decision of this Court in ACG Associated Capsules (P) Ltd. v. Commissioner of Income Tax (Central-IV), Mumbai [(2012) 3 SCC 321], this petition be dismissed on merits.
We are extremely unhappy with the delay of 3381 days in refiling the special leave petition but make no other comment. The concerned authorities need to wake up.
The special leave petition is dismissed both on the ground of delay as also on merits.





