Reassessment upheld with special leave petitions dismissed, while appeals against the reassessment orders were allowed within limitation.

The Supreme Court declined interference with the High Court's decision upholding reassessment for the years 2001-02 to 2004-05, and dismissed the special leave petitions. The Court also permitted the petitioner to file appeals against the reassessment orders within 60 days, directing that such appeals be treated as within limitation.

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Issues: Whether interference was warranted with the High Court's decision upholding reassessment for the years 2001-02 to 2004-05, and whether the petitioner could be permitted to file an appeal against those reassessment orders within a specified time.

Outcome: The special leave petitions were dismissed, and the petitioner was permitted to prefer an appeal against the reassessment orders for 2001-02 to 2004-05 within 60 days, to be treated as within limitation.

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