Assistant Commissioner of Income Tax & Another v. M/s Omaxe Limited
2026 INSC 100017 September 202615 min read
Supreme Court Holds Settlement Commission Order Final, Bars AO from Reopening Through Section 148
Supreme Court dismisses Revenue’s appeal, holding that once the Settlement Commission passes a final order under Section 245D(4), the Assessing Officer cannot reopen the same matter under Section 148.
Case Snapshot
- Case Name
- Assistant Commissioner of Income Tax & Another v. M/s. Omaxe Limited
- Citation
- 2026 INSC 1000 (Reportable)
- Bench
- Justice S.V.N. Bhatti & Justice N.V. Anjaria
- Date of Judgment
- September 16, 2026
- Area of Law
- Income Tax Law, Settlement Commission, Reassessment, Finality of Orders
✦
Unlock Full Judgment Analysis
Subscribe to access the complete breakdown of this judgment and all premium research sections.
The Judgment in One Line
Background
Issues Before the Court
Court's Analysis
Decision
Why This Judgment Matters
Already a subscriber? Log in
Premium Content Locked