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of <h1>Special leave petition dismissed; reopening of completed assessment quashed for relying on incorrect fact treating s.143(3) as s.143(1)</h1> <h3>Deputy Commissioner Of Income Tax, Circle -4, Nagpur Versus Gandhibag Sahakari Bank Ltd.</h3> Deputy Commissioner Of Income Tax, Circle -4, Nagpur Versus Gandhibag Sahakari Bank Ltd. - TMI The Court affirmed the High Court's decision, stating it was 'not inclined to interfere with the impugned judgment and order of the High Court'; consequently the 'special leave petition is dismissed.' The ruling reflects a deferential exercise of appellate discretion, declining to disturb the lower court's findings. As a procedural consequence, all pending applications before the Court are directed to 'stand disposed of.' The operative outcome is therefore affirmation of the High Court's order and final dismissal of the petition, leaving the lower court's judgment intact.
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