Sanand Properties vs Joint Commissioner, CIVIL APPEAL NO. 9107 OF 2012 [Arising out of Special Leave Petition (Civil) No. 22613 of 2012], May 12, 2026
The Supreme Court ruled in favour of the Revenue and held that reassessment proceedings under Sections 147 and 148 of the Income-tax Act, 1961 are valid where subsequent material reveals…





