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<h1>SC India: Petitioner allowed to withdraw Special Leave Petition due to low tax effect.</h1> The SC of India allowed the petitioner to withdraw the Special Leave Petition and pending applications due to low tax effect. The petition and ... Reopening of assessment u /s 147 - reasons for re opening were not provided to the Respondent-Assessee in spite of the same being sought by - maintainability of appeal of low tax effect - HELD THAT:- Learned counsel for the petitioner, on instructions, issued by the Department of Revenue, Ministry of Finance vide F. No. 390/Misc./116/2017-JC dated 22.08.2019, seeks permission to withdraw this Special Leave Petition along with pending applications therein due to low tax effect. Permission granted, subject to just exceptions. The special leave petition and pending applications are dismissed as withdrawn, leaving question of law open. The Supreme Court of India allowed the petitioner to withdraw the Special Leave Petition and pending applications due to low tax effect. The petition and applications were dismissed as withdrawn, leaving the question of law open.