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<h1>Special leave petition dismissed by Supreme Court due to delay and on merits. Pending applications disposed.</h1> <h3>THE DY. COMMISSIONER OF INCOME TAX CIRCLE 1 Versus VINODBHAI SHAMJIBHAI RAVANI</h3> The Supreme Court of India dismissed the special leave petition due to delay and on merits. Pending applications were disposed of accordingly. - THE DY. ... Reopening of assessment - accrual of income - unexplained cash received - difference between sale deed and sauda chitthi as received by the assessee in cash - Held that:- The special leave petition is dismissed on the ground of delay as well as on merits. HC case confirmed [2017 (3) TMI 114 - GUJARAT HIGH COURT] The Supreme Court of India dismissed the special leave petition due to delay and on merits. Pending applications were disposed of accordingly. (2018 (7) TMI 500 - SC Order)