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<h1>Supreme Court dismisses special leave petition, condones delay, and disposes of pending applications.</h1> <h3>VIKRAM SINGH Versus COMMISSIONER OF INCOME TAX, BULANDSHAHAR</h3> The Supreme Court dismissed the special leave petition, condoned the delay, and disposed of pending applications. - VIKRAM SINGH Versus COMMISSIONER OF ... Reopening of assessment u/s 147 - invalid notice - contention of assessee is that the notice was not issued with the prior sanction of the Joint Commissioner, but sanction was accorded by the Additional Commissioner therefore, notice u/s 148 issued by the A.O. was without jurisdiction - Section 2 of the Act is Definitions Section. Clause (28C) of Section 2 of the Act defines the word “Joint Commissioner” and explains it means a person appointed to be a Joint Commissioner of Income Tax or an Additional Commissioner of Income Tax under sub-section (1) of Section 117 - HELD THAT:- SLP dismissed. The Supreme Court dismissed the special leave petition and condoned the delay. Pending applications were also disposed of. (2019 (9) TMI 638 - SC Order)