Supreme Court Rejects Reassessments Without Mandatory Scrutiny Notices
Information requests cannot replace a mandatory scrutiny notice in income-tax reassessment, the Supreme Court held on 28 October 2026 while dismissing five Revenue appeals. Judge / Bench — Justices Sanjay Kumar and Sanjeev Sachdeva; judgment by Justice Sanjeev Sachdeva. In the Orissa Mining Corporation and connected Bijoy Kishore Mohanty cases, no Section 143(2) notice had … Read more