From corruption prosecutions and corporate criminal liability to taxation, equal pay, vehicle repossession and arbitration, here are seven key Supreme Court rulings from the week.
Read Full ArticleDelhi High Court quashes a Section 148 reassessment notice, holding that reopening an assessment on a transaction already examined during scrutiny amounts to an impermissible change of opinion.
Supreme Court holds that once the Income Tax Settlement Commission passes a final order under Section 245D(4), the Revenue cannot reopen the same assessment year through reassessment proceedings under Section 147.
Delhi High Court holds that taxing the same income twice constitutes genuine hardship under Section 119(2)(b), allowing Sojitz Asia to file a revised return for AY 2016-17 after six years.
Supreme Court holds that the Section 60(1)(ccc) CPC exemption protecting a judgment-debtor's residential house from attachment is personal and cannot be claimed by legal representatives.
Kerala High Court rules ITAT cannot uphold a Section 263 revision on new grounds not cited by the Commissioner, holding the Tribunal must stay within its limited scope.
Gujarat High Court quashes Section 153C notices, holding no assessment can be initiated without incriminating material directly linking the taxpayer to the search.
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![Reassessment On Transaction Already Scrutinised Amounts To Change Of Opinion: Delhi HC [Read Order]](/secure/uploads/2026/09/lj_2997_ChatGPT_Image_Sep_19,_2026,_02_50_14_AM.webp)
![Taxing Same Income Twice Amounts To ‘Genuine Hardship’ Under Section 119(2)(b): Delhi HC [Read Judgment]](/secure/uploads/2026/09/lj_1918_delhi_hc_double_taxation_thumbnail_with_logos.webp)
![Exemption From Attachment of Judgment-Debtor's House Does Not Extend to Legal Heirs : SC [Read Judgment]](/secure/uploads/2026/08/lj_6251_ChatGPT_Image_Aug_18,_2026,_03_54_05_AM.webp)
![ITAT Cannot Uphold Section 263 Revision on Grounds Not Taken by Commissioner: Kerala HC [Read Judgment]](/secure/uploads/2025/12/lj_2714_ITAT_Cannot_Uphold.webp)
![Gujarat HC Quashes Section 153C Notices for Lack of Nexus With Searched Material [Read Judgment]](/secure/uploads/2025/12/lj_5220_Gujarat_HC_Quashes.webp)
