Case of ITO vs Bharat Jayantilal Soni, SC Judgement Dated 9th January 2026. The apex court dismissed the SLP, affirming that income tax reassessment notices under Sections 148A(d) and 148 of the Income Tax Act were rightly quashed by the High Court. The decision reinforces that reassessment proceedings initiated without following proper legal procedures, as outlined in recent SC judgments, are invalid.