(661) KHAIMINLAL THOUTHANG Vs. STATE OF ASSAM[SUPREME COURT OF INDIA] 09-01-2026 Narcotic Drugs and Psychotropic Substances Act, 1985 — Sections 21(c), 24, and 29 — Bail — Factors for consideration — Prolonged detention of the appellant since August 2021 — Co-accused already granted bail — Significant number of witnesses yet to be examined, indicating a likely delay in trial conclusion — These factors collectively warrant the grant of bail. India Law Library Docid # 2438368
(662) CHARANJIT KAUR Vs. AMARJIT SINGH BHATTI[SUPREME COURT OF INDIA] 09-01-2026 Civil Procedure Code, 1908 (CPC) — Settlement — Amicable settlement reached by parties before Supreme Court Mediation Centre. India Law Library Docid # 2438389
(663) ABHISHEK PARASHAR Vs. THE STATE OF HARYANA[SUPREME COURT OF INDIA] 09-01-2026 Criminal Procedure Code, 1973 (CrPC) — Section 438 — Anticipatory Bail — High Court Order — Supreme Court grants anticipatory bail, setting aside the High Court's rejection of the plea. India Law Library Docid # 2438512
(664) GOLU KAIWARTIYA Vs. STATE OF CHHATTISGARH[SUPREME COURT OF INDIA] 09-01-2026 Code of Criminal Procedure, 1973 / Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 438 / Section 70 — Anticipatory Bail — High Court's rejection of anticipatory bail set aside by Supreme Court — Appellant found entitled to anticipatory bail considering the circumstances of the case. India Law Library Docid # 2438513
(665) RAVNEET KAUR Vs. STATE OF PUNJAB AND ANOTHER[SUPREME COURT OF INDIA] 09-01-2026 Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 482 — Quashing of proceedings or securing other reliefs — Anticipatory Bail — High Court rejected anticipatory bail application — Supreme Court allowed appeal and set aside High Court's order — Appellant to be released on bail in event of arrest, subject to furnishing cash security and sureties — Appellant directed to cooperate with India Law Library Docid # 2438520
(666) STATE OF KARNATAKA Vs. PRADEEP[SUPREME COURT OF INDIA] 09-01-2026 Prevention of Corruption Act, 1988 — Section 17 — Investigation — Preliminary Inquiry — Not mandatory in every case — Can be dispensed with if source information is detailed and well-reasoned, prima facie disclosing a cognizable offence — Section 17 primarily relates to the investigation process, not the registration of FIR. India Law Library Docid # 2438526
(667) LALIT Vs. THE STATE OF HARYANA[SUPREME COURT OF INDIA] 09-01-2026 Penal Code, 1860 (IPC) — Sections 120-B, 406, 420 — Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 193 — Bail — Anticipatory Bail — Dismissal of anticipatory bail by High Court — Supreme Court considered that further detention of the appellant pending trial was not required, despite an amount of Rs. 1,00,00,000/- yet to be recovered — Appellant had joined investigation and suffered a disclosure India Law Library Docid # 2438534
(668) SANTOSH KUMAR Vs. THE STATE OF BIHAR[SUPREME COURT OF INDIA] 09-01-2026 Criminal Procedure Code, 1973 (CrPC) — Section 438 — Anticipatory Bail — High Court's rejection — Supreme Court grants leave and makes interim protection absolute — Appellant sought anticipatory bail in connection with FIR No.96 of 2025, which was rejected by the High Court — Supreme Court had previously granted interim protection, directing release on a personal bond of Rs.25,000/- upon arrest, India Law Library Docid # 2438543
(669) SUKDEB SAHA Vs. THE STATE OF ANDHRA PRADESH AND OTHERS[SUPREME COURT OF INDIA] 09-01-2026 Central Bureau of Investigation (CBI) — Inadequate investigation — Petitioner alleged that CBI has not conducted proper investigation as per the Supreme Court's direction. Notice issued to CBI. India Law Library Docid # 2438548
(670) DY. CIT, CIRCLE-4(2), DELHI. Vs. CRYSTAL CROP PROTECTION LIMITED[INCOME TAX APPELLATE TRIBUNAL, DELHI] 09-01-2026 Income Tax Act, 1961 — Section 147A r.w.s. 143(3) — Reassessment — Prior Period Expenses — Discount Crystallised — Disallowance of prior period expenses (discount) crystallised in the year under appeal, even if related to earlier years, is deleted as per mercantile accounting and when supported by evidence; such expenses are timing differences and revenue neutral. India Law Library Docid # 2438593
(671) MANISH PAHWA Vs. VS ITO, WARD-45(2), DELHI.[INCOME TAX APPELLATE TRIBUNAL, DELHI] 09-01-2026 Income Tax Act, 1961 — Section 69 — Unexplained Investment — Assessee claimed investment in property was financed through bank overdraft; AO and CIT(A) disallowed as unexplained due to lack of fund trail. Tribunal restored matter to AO for further inquiry to reconcile OD facility with property investment, allowing ground for statistical purposes. India Law Library Docid # 2438594
(672) LINKEDIN TECHNOLOGY INFORMATION PVT LTD Vs. THE P.C.I.T[INCOME TAX APPELLATE TRIBUNAL, DELHI] 09-01-2026 Income Tax Act, 1961 — Section 263 — Revisionary powers of Principal Commissioner of Income Tax (PCIT) — Conditions for assumption of jurisdiction — Order must be erroneous and prejudicial to the interest of the revenue — PCIT cannot assume jurisdiction under Section 263 if the Assessing Officer's (AO) order is neither erroneous nor prejudicial to the revenue. India Law Library Docid # 2438595
(673) ASSISTANT COMMISSIONER OF INCOME TAX Vs. FARIDABAD PRESSWELL PVT. LTD.[INCOME TAX APPELLATE TRIBUNAL, DELHI] 09-01-2026 Income Tax Act, 1961 — Section 250 — Appeals to Commissioner (Appeals) — Powers and Procedure — Assessee can support the order of the Commissioner (Appeals) on any grounds decided against them even if they have not filed an appeal, as per Rule 27 of the ITAT Rules. The grounds must have been raised before the lower appellate authority and decided against the respondent. The relief sought under this rule should not adversely affect the appellant India Law Library Docid # 2438596
(674) ASSISTANT COMMISSIONER OF INCOME TAX Vs. OM PRAKASH ARORA AND OTHERS[INCOME TAX APPELLATE TRIBUNAL, DELHI] 09-01-2026 Income Tax Act, 1961 — Section 147, 148 — Reassessment proceedings — Validity — Jurisdiction — Reasons to believe — Sanction — Objections — Initiation of reassessment proceedings was upheld as valid. The Income Tax Appellate Tribunal found no infirmity in the lower appellate authority's conclusion that the range head had concurrent jurisdiction with the Assessing Officer to initiate reassessment India Law Library Docid # 2438597
(675) AVTAR SINGH KOCHAR Vs. DCIT, CENTRAL CIRCLE-25 DELHI[INCOME TAX APPELLATE TRIBUNAL, DELHI] 09-01-2026 Income Tax Act, 1961 — Section 153D — Prior approval necessary for assessment — Approval under Section 153D must be granted for each assessment year with an application of mind, not mechanically — The approving authority must indicate its thought process and examine the draft orders to ensure compliance with the law. A mere rubber-stamping or repeating of statutory words is insufficient. (Paras India Law Library Docid # 2438598
(676) KIRLOSKAR PROPRIETARY LIMITED Vs. KIRLOSKAR BROTHERS LIMITED[SUPREME COURT OF INDIA] 09-01-2026 Civil Procedure Code, 1908 (CPC) — Order 39, Rule 1 & 2 — Temporary Injunction — Modification of Order — Supreme Court's role — Supreme Court, while hearing an appeal against an order modifying a previous interim injunction, found that the modification order expanded the scope of restraint without full consideration of facts, especially regarding earlier licensing. The Court therefore India Law Library Docid # 2438616
(677) SUDHIR TRIPATHI AND ANOTHER Vs. UNION OF INDIA[SUPREME COURT OF INDIA] 09-01-2026 Unlawful Activities (Prevention) Act, 1967 — Sections 18, 28 and 39 — Penal Code, 1860 (IPC) — Section 120-B — Arms Act, 1959 — Sections 25 and 29 — Bail — Grant of — Accused served as Sarpanch for nearly 3 years — Prosecution case alleged receipt of money through UPI and facilitation of revolver purchase — Considering the specific overt act attributed, period of incarceration already India Law Library Docid # 2438618
(678) ABHAYRAJ YADAV Vs. THE STATE OF MADHYA PRADESH[SUPREME COURT OF INDIA] 09-01-2026 Criminal Procedure Code, 1973 (CrPC) — Section 439 — Bail — Appeal allowed against High Court's rejection of bail — Appellant in custody for over three years — Trial not concluded with 12 witnesses yet to be examined — Primary accused passed away — Appellant's role stated as accompanying main accused — Further detention India Law Library Docid # 2438689
(679) JAIPUR DEVELOPMENT AUTHORITY AND ANOTHER Vs. SAWAI BHAWANI SINGH AND OTHERS[SUPREME COURT OF INDIA] 09-01-2026 Civil Procedure Code, 1908 — Section 151 — Inherent powers of the court — Recall of order — Non-compliance with cost deposit condition — Respondents appealed against a dismissal for default — The High Court restored the appeal subject to depositing Rs. 5,000/- within a week — The respondents failed to deposit the costs within the stipulated period due to internal communication issues — Consequently, India Law Library Docid # 2438691
(680) RAMA @ HARISH Vs. STATE (GOVT OF NCT) DELHI[SUPREME COURT OF INDIA] 09-01-2026 Penal Code, 1860 (IPC) — Section 392 — Robbery — Conviction — Evidence — Test Identification Parade (TIP) — Trial court evaluated evidence properly — Defence rejected — Suspects other than appellant not identified in TIP — Trial court found no infirmity in TIP proceedings — High Court confirmed findings — No error India Law Library Docid # 2438696