- (1.) Delay condoned.
(2.) Leave granted.
(3.) The revenue challenges the order of the High Court dated 22.02.2011 passed in Writ Petition (LOD) No. 140 of 2011 by which the reopening of the assessment of the respondent-assessee (Sumitomo Mitsui Banking Corporation) sought to be made by issuing a notice under Section 148 of the Income Tax Act, 1961 has been interfered with.;