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<h1>SC dismisses special leave petition, upholds order, condones delay, disposes pending applications. Sandeep Sudhakar Deshmukh for petitioner.</h1> <h3>Kisan Agro Mart (P.) Ltd. Versus Income Tax Officer</h3> The SC dismissed the special leave petition without interference with the impugned order, condoning the delay and disposing of pending applications. ... Reopening of assessment u/s 147 - the assessment has been concluded and the petitioner has challenged the said assessment by filing an appeal before the Commissioner Appeals - HELD THAT:- - HELD THAT:- SLP dismissed. The Supreme Court of India, in a judgment by Justice Deepak Gupta, dismissed a special leave petition without interference with the impugned order. The delay was condoned, and pending applications were disposed of. Sandeep Sudhakar Deshmukh represented the petitioner, and Vasim Siddiqui represented the respondent.