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of <h1>Supreme Court dismisses special leave petition for delay and on merits, with pending applications disposed.</h1> <h3>DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 14 (2) (1) MUMBAI & ORS. Versus MAHARASHTRA STATE POWER GENERATION COMPANY LIMITED</h3> The Supreme Court dismissed the special leave petition due to delay and on merits, with all pending applications disposed of. - DEPUTY COMMISSIONER OF ... Reopening of assessment u/s 147 - Reopening on the basis of the audit objections - as decided by HC [2022 (1) TMI 900 - BOMBAY HIGH COURT] reasons for reopening of the assessment are almost identically worded as that of audit report, the reopening of the assessment is misconceived, incorrect and bad in law - HELD THAT:- As SLP is dismissed on the ground of delay as well as on merits. All pending applications are disposed of. Title: Supreme Court Judgment - 2023 (8) TMI 774 - SC OrderJudges: Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind KumarPetitioner's Counsel: Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Ishaan Sharma, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. Ruchi Gaur Narula, Adv. Mr. V C Bharathi, Adv. Mr. Praneet Pranab, Adv.Decision: Special leave petition dismissed due to delay and on merits. All pending applications disposed of.
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