2016 (11) TMI 805

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....or Mrs. Anil Katiyar, Advocates, with him) For the Respondent : Niraj Sheth and Rustom B. Hathikhanawala, Advocates JUDGMENT 1. Delay condoned. 2. Leave granted. 3. The Revenue challenges the order of the High Court dated February 22, 2011 passed in Writ Petition (LOD) No. 140 of 2011 by which the reopening of the assessment of the respondent-assessee (Sumitomo Mitsui Banking Corporation) so....