#supreme court judgements
Log in to FollowLatest supreme court judgements, important court rulings, legal principles, case-law developments and expert analysis across tax and corporate laws on TaxGuru.

All India Reporter Ltd. v. Ramchandra D. Datar AIR 1961 SC 943

For Reassessment Issue of notice U/s. 148 is mandatory

Obvious mistake of law cannot be rectified U/s. 154, while mistake apparent from record can be rectified

Assessment under income tax law can not be made on bare suspicion
Explore the latest supreme court judgements on TaxGuru with coverage of important judicial decisions, legal principles and case-law developments across taxation, corporate and commercial laws. The page helps professionals, taxpayers and businesses follow significant rulings, understand the reasoning adopted by courts and tribunals, and assess the practical impact on compliance and litigation.
