(21) SANAND PROPERTIES P. LTD. Vs. JT. COMMR. OF I.T. RANGE 6 AND OTHERS[SUPREME COURT OF INDIA] 12-05-2026 Income Tax Act, 1961 — Section 147 and 148 — Reopening of assessment — Validity — Tangible material — Change of opinion — Assessing Officer has no power to review an assessment; reassessment must be based on tangible material, not a mere change of opinion — The discovery of fresh information during a survey, which reveals the true nature of a transaction and suggests income has escaped assessment, can form the India Law Library Docid # 2443633
(22) MITESH @ T.V. VAGHELA Vs. THE STATE OF GUJARAT[SUPREME COURT OF INDIA] 11-05-2026 Criminal Law — Murder and offence under Bombay Police Act — Prosecution's case — Complainant's brother (deceased) running a tea stall — Dispute over a cigarette butt — Deceased informed complainant, then assaulted, and died — Deceased India Law Library Docid # 2443555
(23) URMILA DEVI Vs. THE STATE OF UTTAR PRADESH AND OTHERS[SUPREME COURT OF INDIA] 11-05-2026 Uttar Pradesh Panchayat Raj Act, 1947 — Section 12C — Election Dispute — Candidate challenging election results — Prescribed Authority passed an order allowing the election petition and directing recounting of votes — Later, after recounting, the authority declared the appellant as the returned candidate — The High Court set aside this India Law Library Docid # 2443556
(24) GUNJAN @ GIRIJA KUMARI AND OTHERS Vs. STATE (NCT OF DELHI) AND ANOTHER[SUPREME COURT OF INDIA] 11-05-2026 Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 (SC/ST Act) — Sections 3(1)(r) and 3(1)(s) — Essential ingredient — "in any place within public view" — Both sections require the act of insult, intimidation, or abuse India Law Library Docid # 2443557
(25) YATIN NARENDRA OZA Vs. SUO MOTU, HIGH COURT OF GUJARATAND ANOTHER[SUPREME COURT OF INDIA] 11-05-2026 Contempt of Courts Act, 1971 — Section 2(c) — Criminal Contempt — Publication of scandalous matter or doing any act that scandalises or tends to scandalise, lowers or tends to lower the authority of any court, prejudices or interferes with judicial proceedings, or obstructs justice — Appellant, President of the Gujarat High Court Advocates’ Association and a senior advocate, made unwarranted and disreputable allegations India Law Library Docid # 2443558
(26) SUNISHA ANAND Vs. STATE OF HARYANA AND ANOTHER[SUPREME COURT OF INDIA] 11-05-2026 Criminal Procedure Code, 1973 (CrPC) — Quashing of FIR — Forged General Power of Attorneys (GPAs) — Land dispute primarily civil in nature — While admitting existence of criminal elements, High Court declined relief and noted that accused prepared forged GPAs despite knowing part of land transferred to State — Supreme Court observed that appellant was initially not an accused in the India Law Library Docid # 2443807
(27) THE STATE OF JHARKHAND AND OTHERS Vs. RANJAN KUMAR AND OTHERS[SUPREME COURT OF INDIA] 08-05-2026 Police Manual, Jharkhand, Rule 828 read with Appendix 49 — Procedure for imposition of major penalties — Respondent No — 1 was provided with charge memorandum, relevant materials, afforded adequate defence opportunity, participated in enquiry, received enquiry report, and submitted representation, satisfying procedural fairness. India Law Library Docid # 2443375
(28) SANJAY SINGH Vs. STATE OF MADHYA PRADESH[SUPREME COURT OF INDIA] 08-05-2026 Penal Code, 1860 (IPC) — Section 34 — Common intention — Requires proof of pre-arranged plan or prior meeting of minds, which must be clearly discernible from the material on record — Mere presence at the scene of offence without proof of participation or shared intention is insufficient to sustain conviction with the aid of India Law Library Docid # 2443376
(29) INDIAN RAILWAYS Vs. WEST BENGAL STATE ELECTRICITY DISTRIBUTION COMPANY LIMITED AND OTHERS[SUPREME COURT OF INDIA] 08-05-2026 Electricity Act, 2003 — Section 14, Third Proviso — Deemed Distribution Licensee (DDL) — Indian Railways sought to be declared a DDL — Court held that mere operation and maintenance of a distribution system is not sufficient for being a DDL; it must also supply electricity to consumers — Indian Railways' internal network for its own consumption doesn't qualify as a distribution system or India Law Library Docid # 2443378
(30) ANAND NARAYAN SHUKLA Vs. JAGAT DHARI[SUPREME COURT OF INDIA] 08-05-2026 Specific Relief Act, 1963 — Section 28 — Rescission of contract for failure to pay purchase money within time limit prescribed by decree — Court's discretion to extend time or rescind — Dismissal of appeal for non-prosecution does not result in merger of trial court decree — Permitting deposit of balance amount does not extinguish India Law Library Docid # 2443379
(31) MANJULA AND OTHERS Vs. D.A. SRINIVAS[SUPREME COURT OF INDIA] 08-05-2026 Civil Procedure Code, 1908 (CPC) — Order 7 Rule 11(a) and (d) — Rejection of plaint — Suit for declaration of ownership based on a Will — Trial Court rejected plaint on grounds of no cause of action and bar under Prohibition of Benami Property Transactions Act, 1988 (Benami Act) — High Court reversed this order, restoring suit for adjudication on merits — Supreme Court affirmed High Court's decision, holding that the plaint disclosed a cause India Law Library Docid # 2443377
(32) ELECON ENGINEERING COMPANY LIMITED Vs. BHARTIYA RAIL BIJLEE COMPANY LIMITED AND ANOTHER[SUPREME COURT OF INDIA] 07-05-2026 Arbitration and Conciliation Act, 1996 — Section 11(6) — Non-signatories to Arbitration Clause — Entitled to invoke if veritable party — Collaborator, through DJU and subsequent actions, was a veritable party to the arbitration agreement within the main contract. India Law Library Docid # 2443310
(33) SEETHAMMA W/O LATE SATHYAPPA Vs. THE STATE OF KARNATAKA AND OTHERS[SUPREME COURT OF INDIA] 07-05-2026 Karnataka Scheduled Castes and Scheduled Tribes (Prohibition of Transfer of Certain Lands) Act, 1978 — Section 4 — Null and Void Transfers — Any transfer of granted land without prior government permission is void India Law Library Docid # 2443311
(34) SUNIL KUMAR YADAV AND OTHERS Vs. THE STATE OF JHARKHAND AND OTHERS[SUPREME COURT OF INDIA] 07-05-2026 Sarva Shiksha Abhiyan (SSA) — Engagement of para-teachers on contract basis — Part of Government of India's flagship program for universal elementary education — Aimed to address human resource gaps in employing teachers — Jharkhand Education Project Council responsible for implementation in Jharkhand — Para India Law Library Docid # 2443312
(35) DELHI ELECTRICITY REGULATORY COMMISSION Vs. TATA POWER DELHI DISTRIBUTION LIMITED[SUPREME COURT OF INDIA] 07-05-2026 Electricity Act, 2003 — Section 61(d), Section 62, Section 125 — Delhi Electricity Regulatory Commission (Terms and Conditions for Determination of Generation Tariff) Regulations, 2011 — Regulation 6.32, Regulation 4.1 — Capital Cost Recovery — Depreciation — Consumers' Interest — The Electricity Act India Law Library Docid # 2443313
(36) DHANLAXMI BANK LIMITED Vs. MOHAMMED JAVED SULTAN AND OTHERS[SUPREME COURT OF INDIA] 07-05-2026 Insolvency and Bankruptcy Code, 2016 — Section 7 — Corporate Insolvency Resolution Process (CIRP) — Invocation of Section 7 requires existence of a 'financial debt' and 'default' — CIRP is a collective resolution mechanism, not a forum for adjudicating individual contractual claims — Using the Code to compel payment India Law Library Docid # 2443314
(37) DURGAPUR STEEL PLANT AND OTHERS Vs. BIDHAN CHANDRA CHOWDHURY AND OTHERS[SUPREME COURT OF INDIA] 07-05-2026 Recruitment Process — Advertisement and Selection — While filling vacancies, State instrumentalities must adhere to comparative merit and avoid discrimination — A candidate in a select list does not gain an indefeasible right to appointment without specific rules to that effect. India Law Library Docid # 2443315
(38) L.K. TRUST Vs. COMMISSIONER OF INCOME TAX AND ANOTHER[SUPREME COURT OF INDIA] 07-05-2026 Income Tax Act, 1961 — Section 36(1)(iii) — Deductibility of interest on borrowed capital — Assessee borrowed a substantial sum to purchase shares of another company — The Assessing Officer disallowed the deduction of interest paid on this loan, viewing the transaction as a colorable device to transfer funds to a group company for share purchase — The Income Tax Appellate Tribunal India Law Library Docid # 2443634
(39) DELHI ELECTRICITY REGULATORY COMMISSION Vs. TATA POWER DELHI DISTRIBUTION LIMITED[SUPREME COURT OF INDIA] 07-05-2026 Electricity Act, 2003 — Sections 61(d), 62, 125 — Delhi Electricity Regulatory Commission (Terms and Conditions for Determination of Generation Tariff) Regulations, 2011 — Regulations 4.1, 6.30, 6.31, 6.32 — Tariff determination — Balancing consumer interests and cost recovery — Power Plant — Capital cost recovery through depreciation limited by operational India Law Library Docid # 2443663
(40) VADIYALA PRABHAKAR RAO AND OTHERS Vs. THE GOVERNMENT OF ANDHRA PRADESH AND OTHERS[SUPREME COURT OF INDIA] 06-05-2026 Forest Laws — Hyderabad Forest Act, 1326F vs — 1355F — Inclusion of land in reserve forest — Notification issued under a repealed Act is not automatically invalid if it aligns with the provisions of the new Act — The Court presumes validity if the intention and purpose are consistent with the current law. India Law Library Docid # 2443251