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<h1>SC upholds HC judgment, dismisses SLP, condones delay, disposes pending applications.</h1> <h3>Assistant Commissioner of Income Tax Circle 10 (3) (2) And Ors. Versus Parle Products Private Limited</h3> The SC dismissed the Special Leave Petition, upholding the HC judgment. Delay was condoned, and pending applications were disposed of. - Assistant ... Reopening of assessment u/s 147 - net loss of cancellation of forward contract - HC held when the primary facts necessary for assessment are fully and truly disclosed, the AO is not entitled on change of opinion to commence proceedings for reassessment - HELD THAT:- We are not inclined to interfere with the judgment(s) and order(s) passed by the High Court. Special Leave Petition is dismissed. All pending applications are disposed of. The Supreme Court of India dismissed the Special Leave Petition and did not interfere with the judgment passed by the High Court. Delay was condoned, and all pending applications were disposed of.