ORDER 1. Delay condoned. 2. In view of the decision of this Court in Commissioner of Income Tax 5, Mumbai vs. Essar Teleholdings Ltd. through its Manager, (2018) 3 SCC 253 , we see no reason to entertain this special leave petition under Article 136 of the Constitution of India. 3. The special leave petition is, accordingly, dismissed. 4. Pending application(s), if any, shall stand disposed of.