Case of Saumya Chaurasia vs Union of India, SC Judgement Dated 27th February 2026. The case relates to Income Tax prosecution arising from search and seizure, for which she was arrested. The apex court dismissed a plea by Saumya Chaurasia, challenging prosecution sanction notices in a tax evasion case, allowing the Income Tax Department to proceed with criminal charges under Sections 276C and 278E of the Act.