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<h1>Dismissed petition in 2014 for lack of reason despite condoned delay.</h1> SC dismissed a petition in 2014 due to lack of reason to entertain the Special Leave, although the delay was condoned. - TMI Reopening of assessment - Held that:- The proceedings initiated u/s 147 of the Act would not be rendered void on non-supply of such document for which confidentiality is claimed at this stage - assumption of jurisdiction on the part of the AO is based on fresh information, specific and reliable and otherwise sustainable under the law, challenge to reassessment proceedings warrant no interference β Decided against Assessee. hc order confirmed [2014 (7) TMI 391 - GUJARAT HIGH COURT] The Supreme Court of India in 2014 dismissed a petition due to no reason found to entertain the Special Leave. Delay was condoned.