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    <description>SC dismissed the special leave petition and upheld the HC order directing that the material relied on and the reasons to believe for reopening an assessment must be supplied to the assessee. The SC found no basis to interfere with the HC decision. The petition is dismissed, but all questions of law, including the issue of limitation, are left open for consideration by the appropriate authority.</description>
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      <description>SC dismissed the special leave petition and upheld the HC order directing that the material relied on and the reasons to believe for reopening an assessment must be supplied to the assessee. The SC found no basis to interfere with the HC decision. The petition is dismissed, but all questions of law, including the issue of limitation, are left open for consideration by the appropriate authority.</description>
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