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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>SC dismisses special leave petition due to tax effect, condones delay. Pending applications to be disposed of.</h1> SC dismissed the special leave petition due to tax effect, condoning the delay. Pending applications to be disposed of accordingly. - TMI Reopening of assessment u/s 147 - failure on the part of the petitioner to disclose fully and truly all material facts - international transaction disclosure - assessment beyond a period of four years from the end of the relevant assessment year - HELD THAT:- Keeping in view the tax effect involved in this matter, we do not see any reason to interfere in the matter. The special leave petition is, accordingly, dismissed. The Supreme Court dismissed the special leave petition due to the tax effect involved and condoned the delay. Pending applications will be disposed of accordingly.

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