{"id":4320,"date":"2026-01-25T09:03:45","date_gmt":"2026-01-25T09:03:45","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4320"},"modified":"2026-01-25T09:03:47","modified_gmt":"2026-01-25T09:03:47","slug":"income-tax-sc-judgement-dated-06-01-2026-dismisses-revenue-appeal-on-income-tax-reassessment-notices-applies-rajeev-bansal-ruling","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-sc-judgement-dated-06-01-2026-dismisses-revenue-appeal-on-income-tax-reassessment-notices-applies-rajeev-bansal-ruling\/","title":{"rendered":"Income Tax, SC Judgement Dated 06\/01\/2026 – Dismisses Revenue appeal on income tax Reassessment Notices, applies Rajeev Bansal Ruling"},"content":{"rendered":"\n

Case of ITO vs Bharat Jayantilal Soni, SC Judgement Dated 9th<\/sup>\u00a0January 2026.<\/em>\u00a0The 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.<\/p>\n\n\n\n

(Link: SC Judgement Dated 06\/01\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of ITO vs Bharat Jayantilal Soni, SC Judgement Dated 9th\u00a0January 2026.\u00a0The apex court dismissed the SLP, affirming that income […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-4320","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax, SC Judgement Dated 06\/01\/2026 - 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