The Supreme Court of India dismissed the Special Leave Petition (Civil) No. 45635/2026 filed by the Assistant Commissioner of Income Tax Circle 1(1) against Albatross Homes Pvt. Ltd., seeking condonation of delay in filing. The Court noted an inordinate, unexplained delay and found no ground to interfere with the Delhi High Court’s 17‑12‑2024 order, consequently dismissing the petition and ordering disposal of any pending applications. This content may not be financially relevant.