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<h1>Supreme Court Rejects Special Leave Petitions, Affirms Lower Court Decision Without Substantial Changes</h1> <h3>ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI & ORS. Versus KISHORE KUMAR SHARMA</h3> ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI & ORS. Versus KISHORE KUMAR SHARMA - TMI The Supreme Court, with Justices J. B. Pardiwala and R. Mahadevan presiding, after hearing counsel and reviewing the record, 'see[s] no reason to interfere with the impugned order passed by the High Court.' The Court accordingly 'dismiss[ed] the Special Leave Petitions,' condoned delay, and disposed of pending applications.