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<h1>The Supreme Court dismissed the special leave petition after condoning the delay.</h1> The Supreme Court dismissed the special leave petition after condoning the delay. - TMI Reopening of assessment - change of opinion - difference between a conclusion of the AO after scrutiny which may appear to the Revenue to be erroneous and a situation where the AO during the scrutiny assessment does not examine a particular claim of the assessee altogether - HELD THAT:- SLP dismissed. The Supreme Court dismissed the special leave petition after condoning the delay.