{"id":5819,"date":"2026-05-11T11:10:27","date_gmt":"2026-05-11T11:10:27","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5819"},"modified":"2026-05-11T11:10:28","modified_gmt":"2026-05-11T11:10:28","slug":"income-tax-sc-judgement-dated-07-05-2026-upholds-quashing-of-reassessment-notices-due-to-unproven-pe-allegations","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/11\/income-tax-sc-judgement-dated-07-05-2026-upholds-quashing-of-reassessment-notices-due-to-unproven-pe-allegations\/","title":{"rendered":"Income Tax, SC Judgement Dated 07\/05\/2026 &#8211; Upholds Quashing of Reassessment Notices due to unproven PE Allegations\u00a0"},"content":{"rendered":"\n<p><em>Case of ACIT vs GE Steam Power Systems, SC\u00a0\u00a0Judgement Dated 4<sup>th<\/sup>\u00a0May 2026.<\/em>\u00a0The apex court upheld HC\u00a0decision to quash reassessment notices issued under Section 148. It emphasizes that reassessment cannot be initiated based on generalized survey findings or without specific, tangible, and concrete material evidence showing a Permanent Establishment (PE) in India.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1QhDTgZ1mqlwhOkLyuRJnsZl06CkzAE5y\/view?usp=sharing\"><em>(Link: SC Judgement Dated 07\/05\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of ACIT vs GE Steam Power Systems, SC\u00a0\u00a0Judgement Dated 4th\u00a0May 2026.\u00a0The apex court upheld HC\u00a0decision to quash reassessment notices [&hellip;]<\/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-5819","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax, SC Judgement Dated 07\/05\/2026 - Upholds Quashing of Reassessment Notices due to unproven PE Allegations\u00a0 - Bhatia Bhola &amp; 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