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<h1>Dismissal of Special Leave Petition due to Non-Representation</h1> The Supreme Court of India dismissed the special leave petition, condoning the delay and disposing of pending applications, as no representation was made ... Reopening of assessment - validity of reasons to believe - escaped assessment which was based on a report of the Directorate of Income-Tax (Investigation)- non independent application of mind - Held that:- SLP dismissed. The Supreme Court of India dismissed the special leave petition. Delay was condoned, and pending applications were disposed of. No representation was made by the respondent. (2018 (7) TMI 801 - SC Order)