Principal Commissioner of Income Tax, Bhubaneshwar v. Orissa Mining Corporation Ltd
2026 INSC 117128 October 202610 min read
Supreme Court Rules Notice Under Section 143(2) Mandatory for Reassessment, Section 292BB Cannot Cure Complete Non-Issuance
The Supreme Court held that Section 292BB cannot cure the complete non-issuance of a mandatory notice under Section 143(2) for reassessment proceedings.
Case Snapshot
- Case Name
- Principal Commissioner of Income Tax, Bhubaneshwar v. Orissa Mining Corporation Ltd. (and connected appeals)
- Citation
- 2026 INSC 1171
- Bench
- Justice Sanjay Kumar and Justice Sanjeev Sachdeva
- Date of Judgment
- October 28, 2026
- Area of Law
- Income Tax Act, 1961 – Sections 143(2), 148, 292BB – Reassessment Proceedings
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