ORDER 1. Delay condoned. 2. We see no reason to interfere with the impugned order passed by the High Court. Accordingly, the special leave petition is dismissed. 3. However, there shall be liberty to the petitioner to proceed for recovery of amount under claim to be taxable in the Assessment Year 2006-07 under Section 153(6) of the Income Tax Act, 1961. 4. Pending interlocutory applications, if any, stand disposed of.