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    <title>2026 (5) TMI 1149 - SC Order</title>
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    <description>Delay in filing a Special Leave Petition was held to be gross and unexplained, and the Supreme Court also found no ground to interfere on merits. The High Court had set aside notices for reopening and the consequential reassessment orders in a search-based reassessment matter, while granting liberty to the department to proceed in accordance with law under section 153C and other applicable provisions. The Special Leave Petition was dismissed on both delay and merits, leaving the High Court&#039;s order undisturbed.</description>
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      <description>Delay in filing a Special Leave Petition was held to be gross and unexplained, and the Supreme Court also found no ground to interfere on merits. The High Court had set aside notices for reopening and the consequential reassessment orders in a search-based reassessment matter, while granting liberty to the department to proceed in accordance with law under section 153C and other applicable provisions. The Special Leave Petition was dismissed on both delay and merits, leaving the High Court&#039;s order undisturbed.</description>
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