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Income Tax Act, 1961 — Section 147 and 148 — Reopening of assessment — Validity — Tangible material — Change of opinion — Assessing Officer has no power to review an assessment; reassessment must be based on tangible material, not a mere change of opinion — The discovery of fresh information during a survey, which reveals the true nature of a transaction and suggests income has escaped assessment, can form the basis for reopening an assessment, even if certain disclosures were made during the original assessment. Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion. -Family Law — Divorce — Grounds — Cruelty and Desertion — Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion. Constitution of India, 1950 — Article 19(1)(a) and Article 21A — Right to education — Medium of instruction — Freedom of speech and expression includes the right to receive information in a comprehensible manner — Education must be imparted in a language that the child understands best — Right to primary education in a language of choice is part of freedom of speech and expression — State cannot impose controls on such choice. Motor Vehicles Act, 1988 — Compensation — Enhancement — Deceased was an engineering student with good academic record and potential future earnings — High Court enhanced compensation but it was found to be on the lower side — The Supreme Court assessed the monthly income at Rs. 12,000/-, added 40% for future prospects, deducted half for personal expenses, and applied a multiplier of 18 — Compensation under conventional heads was also enhanced — The motorcycle damage was awarded as per the surveyor’s report. . Canara Bank Officer Employees’ (Discipline and Appeal) Regulations, 1976 — Regulation 10 — Common Proceedings — The word “may” in Regulation 10, which empowers the competent authority to direct common disciplinary proceedings against multiple employees, is directory and not mandatory — This interpretation allows for discretion to be exercised by the employer based on the circumstances and the varying roles of the employees involved — The failure to hold a joint inquiry does not automatically vitiate individual disciplinary proceedings.

Income Tax Act, 1961 — Section 147 and 148 — Reopening of assessment — Validity — Tangible material — Change of opinion — Assessing Officer has no power to review an assessment; reassessment must be based on tangible material, not a mere change of opinion — The discovery of fresh information during a survey, which reveals the true nature of a transaction and suggests income has escaped assessment, can form the basis for reopening an assessment, even if certain disclosures were made during the original assessment.

2026 INSC 472 SUPREME COURT OF INDIA DIVISION BENCH SANAND PROPERTIES P. LTD. Vs. JT. COMMR. OF I.T. RANGE 6 AND OTHERS ( Before : J.B. Pardiwala and K.V. Viswanathan,…

Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion. -Family Law — Divorce — Grounds — Cruelty and Desertion — Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion.

2026 INSC 475 SUPREME COURT OF INDIA DIVISION BENCH ANN SAURABH DUTT Vs. LIEUTENANT COLONEL SAURABH IQBAL BAHADUR DUTT ( Before : Vikram Nath and Sandeep Mehta, JJ. ) Civil…

Constitution of India, 1950 — Article 19(1)(a) and Article 21A — Right to education — Medium of instruction — Freedom of speech and expression includes the right to receive information in a comprehensible manner — Education must be imparted in a language that the child understands best — Right to primary education in a language of choice is part of freedom of speech and expression — State cannot impose controls on such choice.

2026 INSC 476 SUPREME COURT OF INDIA DIVISION BENCH PADAM MEHTA AND ANOTHER Vs. STATE OF RAJASTHAN AND OTHERS ( Before : Vikram Nath and Sandeep Mehta, JJ. ) Civil…

Motor Vehicles Act, 1988 — Compensation — Enhancement — Deceased was an engineering student with good academic record and potential future earnings — High Court enhanced compensation but it was found to be on the lower side — The Supreme Court assessed the monthly income at Rs. 12,000/-, added 40% for future prospects, deducted half for personal expenses, and applied a multiplier of 18 — Compensation under conventional heads was also enhanced — The motorcycle damage was awarded as per the surveyor’s report.

2026 INSC 477 SUPREME COURT OF INDIA DIVISION BENCH MOHINDER KAUR (D) THROUGH L.R. Vs. BRIJ LAL ARORA AND OTHERS ( Before : S.V.N. Bhatti and Vijay Bishnoi, JJ. )…

Service Matters

. Canara Bank Officer Employees’ (Discipline and Appeal) Regulations, 1976 — Regulation 10 — Common Proceedings — The word “may” in Regulation 10, which empowers the competent authority to direct common disciplinary proceedings against multiple employees, is directory and not mandatory — This interpretation allows for discretion to be exercised by the employer based on the circumstances and the varying roles of the employees involved — The failure to hold a joint inquiry does not automatically vitiate individual disciplinary proceedings.

2026 INSC 478 SUPREME COURT OF INDIA DIVISION BENCH CANARA BANK Vs. PREM LATHA UPPAL (DEAD) THROUGH LRS. ( Before : S.V.N. Bhatti and Vijay Bishnoi, JJ. ) Civil Appeal…

Insolvency and Bankruptcy Code, 2016 — Section 61 — Appeal against NCLT order — Requirement of certified copy of impugned order — Rules for filing appeal before NCLAT — Presentation of appeals under Rule 22 of NCLAT Rules, 2016 — Appeal must be accompanied by a certified copy of impugned order — Applying for certified copy before expiry of limitation period is crucial for excluding time taken to procure it — Failure to file certified copy or obtain exemption renders appeal incompetent — NCLAT wrongly condoned delay in filing and refiling appeal without ensuring compliance with essential requirements.

2026 INSC 479 SUPREME COURT OF INDIA DIVISION BENCH ANGELWOODS APARTMENT ALLOTTEES ASSOCIATION Vs. M LALITHA AND ANOTHER ( Before : Sanjay Kumar and K. Vinod Chandran, JJ. ) Civil…

National Highways Act, 1956 — Section 3A(1) and 3G(1) — Compensation — Applicability of Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (2013 LA Act) — Held that provisions of 2013 LA Act regarding determination of compensation apply to land acquisition under NH Act.

2026 INSC 480 SUPREME COURT OF INDIA DIVISION BENCH PROJECT DIRECTOR, NATIONAL HIGHWAYS AUTHORITY OF INDIA Vs. ALFA REMIDIS LTD. AND OTHERS ( Before : Sanjay Kumar and K. Vinod…

. Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of Criminal Proceedings — High Court’s power to quash — Allegations in complaint, even if taken at face value, do not prima facie constitute any offence or make out a case against the accused — High Court failed to exercise its power under Section 482 CrPC

2026 INSC 481 SUPREME COURT OF INDIA DIVISION BENCH NARAYANA HEALTH AND OTHERS Vs. THE STATE OF WEST BENGAL AND OTHERS ( Before : Pamidighantam Sri Narasimha and Alok Aradhe,…

Criminal Procedure Code, 1973 (CrPC) — Investigation and Chargesheet Filing — Interim order restraining police from filing chargesheet is unsustainable if based on misinterpretation of law regarding High Court’s power under Article 226 and Section 528 of BNSS — Investigation may continue, but further steps depend on legal applicability of quashing provisions.

2026 INSC 482 SUPREME COURT OF INDIA DIVISION BENCH SHRIKANT OJHA Vs. STATE OF UP AND OTHERS ( Before : J.K. Maheshwari and Atul S. Chandurkar, JJ. ) Criminal Appeal…

Supreme Court Rules, 2013 — Order 12 Rule 3 — Correction of clerical or arithmetical mistakes or errors from accidental slip or omission — Application seeking clarification and correction regarding variance between dictated order and signed order — Held, Apex Court dismissed the application as not maintainable in law and on merits — Digitally signed order uploaded on the website is the final order — Miscellaneous applications in disposed of matters are maintainable only for correcting clerical or arithmetical errors or when the order is executory and impossible to implement due to subsequent events.

2026 INSC 483 SUPREME COURT OF INDIA DIVISION BENCH FAKIR MAMAD SULEMAN SAMEJA AND OTHERS Vs. ADANI PORTS AND SPECIAL ECONOMIC ZONES LTD. AND OTHERS ( Before : J.K. Maheshwari…

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