2024 (7) TMI 853

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..... recorded for reopening were based on the same facts already scrutinized, indicating a mere change of opinion by the Assessing Officer - HELD THAT:- There is a delay of 400 days in the filing of the present special leave petition. Even on merits, we are not inclined to interfere with the impugned judgment. Recording the aforesaid, the application for condonation of delay and, consequently, the spec .....

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