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May 24, 2025
Section 148 of the Income Tax Act, 1961 empowers the Assessing Officer (AO) to issue a notice to a taxpayer if income chargeable to tax has escaped assessment. However, with the incorporation of Section 148A through the Finance Act, 2021, a more structured process has been introduced, which mandates the AO to conduct an inquiry...
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In a landmark verdict that is as much about gender equality as it is about administrative fairness, the Supreme Court of India, in Pinky Meena v. The High Court of Judicature for Rajasthan at Jodhpur & Anr. (2025 INSC 756), not only reinstated a young tribal woman judge who was discharged from service during probation,...
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