Income Tax 2 November 2026
Supreme Court Upholds HC Order to Reassess Ex‑CJI's Sons Income
The Supreme Court affirmed a Karnataka High Court ruling, permitting the Income Tax department to reopen tax assessments for the two sons of former Chief Justice Ranjan Gogoi. The court held the 2015 notice under Section 148 valid, allowing reassessment of income earned before 2015.
The Supreme Court has upheld the High Court's decision, allowing the Income Tax department to reassess the income of former Chief Justice Ranjan Gogoi's sons. The court found the notice issued on March 31 2015 under Section 148 of the Income Tax Act to be lawful.
- Reassessment applies to income earned before 2015.
- The decision reinforces the tax authority's power to revisit past returns when new information emerges.
- The ruling may set a precedent for similar cases involving high‑profile individuals.
Read the full report here.
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