AI OCR 
TaxTMI 
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2026 (5) TMI 54
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....S).690/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).2784/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).2754/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).2261/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).2452/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).2160/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74593/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).3075/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).3113/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4272/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).72579/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4457/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).3068/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S). 829/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diar....
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.... No. Of 2026) [Diary No(S).4793/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4464/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).3873/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).3087/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4185/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).3112/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4319/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4483/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).2849/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).3084/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74859/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4461/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).1223/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).2187/2026], Civil Appeal No. Of 2026 (Arising Out Of S....
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....ising Out Of SLP(C) No. Of 2026) [Diary No(S).5751/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).2811/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).2847/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).49633/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).2198/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).5829/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4220/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4522/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4450/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).69472/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).5371/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).3972/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).3675/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).73558/2025], Civil Appeal No. Of 2....
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....l No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).3032/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).3706/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4160/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4168/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4745/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).4785/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).5255/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).5257/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).5845/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).6089/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).7848/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).7860/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).8100/2026], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8986/2026) Civil Appeal No. Of 2026 (Aris....
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....t Of SLP(C) No. 8511/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8520/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8532/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8539/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8526/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8625/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8554/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8623/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8545/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8551/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8618/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8546/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8548/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8550/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8627/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8555/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8552/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8558/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8557/2026) Civil Appeal No. Of 2026 (Arising Out O....
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....26 (Arising Out Of SLP(C) No. 10449/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9954/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10206/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9953/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10444/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10202/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10317/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9969/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10462/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10453/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10269/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9968/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10381/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10278/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10273/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10276/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10270/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10319/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10192/2026) Civil Appe....
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....rising Out Of SLP(C) No. 8681/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8707/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8683/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 6881/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8995/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8680/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8676/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8704/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9568/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9565/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8679/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9566/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16182/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8706/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8705/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11140/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11142/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9532/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10059/2024) Civil Appeal No. Of 2026 (....
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....t Of SLP(C) No. 17628/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16181/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 17614/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16518/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 14407/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 17658/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16180/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20182/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16187/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16563/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16519/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 14472/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 21947/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16520/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15521/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16564/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16178/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16179/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 17667/2024) Civil Appeal No. Of ....
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....5086/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 23822/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 28722/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 24417/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 1252/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 23831/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 1253/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 23825/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 24427/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 23826/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 27648/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 23816/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 23823/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 24429/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 963/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 24425/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 23445/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 23837/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 24423/2024) Civil Appeal No. Of 2026 (Arising Out Of ....
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....ppeal No. Of 2026 (Arising Out Of SLP(C) No. 27655/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 27657/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 29665/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 26928/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 28725/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 26930/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 27654/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 27678/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 29921/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 1118/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 29666/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 29252/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 29869/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 27680/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 29680/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 29676/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 28284/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 29809/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2966....
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....Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2558/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2609/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 28654/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 3280/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2559/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 950/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 1264/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2557/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 939/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 404/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2556/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 1382/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2560/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 1530/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 1403/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2561/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2606/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 960/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2604/2025) Civil ....
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..... Of 2026 (Arising Out Of SLP(C) No. 3281/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 1550/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2041/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2066/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2213/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 3242/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2269/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2060/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 1552/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2051/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2058/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2510/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 3291/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4248/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2043/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 3293/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2300/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2608/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2057/2025) Civil Appeal No. O....
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.... (Arising Out Of SLP(C) No. 4803/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4932/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5493/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4802/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4929/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4113/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4805/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4221/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4375/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4110/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4799/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4801/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5564/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4945/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4927/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9498/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5745/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5746/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5562/2025) Civil Appeal No. Of 2026 (A....
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.... Out Of SLP(C) No. 6599/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 6749/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 6590/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5858/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 6396/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5610/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 6594/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 6400/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 6402/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5606/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 7676/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5586/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 6394/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5613/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5601/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 6740/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4946/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 4930/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).5028/2025], Civil Appeal ....
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....5], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8449/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 7669/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13561/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9211/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).7334/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9212/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9837/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9503/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8220/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 5611/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9493/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8425/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 7649/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9494/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9214/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9495/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8447/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9578/2025) Civil Appeal No. Of 2026 (Arising Out ....
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.... Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8857/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10292/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15254/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8860/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11187/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8458/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).6903/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9579/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8858/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11183/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10293/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8457/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8454/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15252/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8581/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8863/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11189/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 8450/2025) Civil Appeal No. Of 2026 (Arising Out Of ....
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....f SLP(C) No. Of 2026) [Diary No(S).12021/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10382/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 14280/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11116/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10359/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).12214/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11140/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15251/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).12220/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10331/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10361/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10327/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11408/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11407/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15253/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10326/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11076/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 10908/2025) Civil Appeal No. O....
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....l Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11927/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 14224/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 14281/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11870/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11069/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11410/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 14217/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11864/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11054/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15255/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 14221/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11137/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11141/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11060/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11585/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 9417/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 14547/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15284/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 1....
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....26 (Arising Out Of SLP(C) No. 13365/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13337/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15711/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13340/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12429/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13392/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13368/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15290/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12424/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12427/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13393/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13377/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13335/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13344/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15357/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13367/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15482/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13371/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 14172/2025) Civil ....
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....Of SLP(C) No. 15380/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15501/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13389/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16130/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15511/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15461/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 14562/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15535/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15483/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13379/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15402/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16132/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15707/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15355/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15492/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15490/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13382/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15703/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15702/2025) Civil Appeal No. Of 20....
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....ng Out Of SLP(C) No. 16772/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15495/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15512/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 13416/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16766/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15546/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15466/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15437/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15479/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15706/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15275/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15489/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15276/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15496/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15699/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15476/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15480/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15472/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16641/2025) Civil Appeal No....
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.... No. 15363/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16638/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16761/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15366/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16647/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15274/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16763/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15370/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16890/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16817/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16643/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16646/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16120/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 30663/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16885/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 30662/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16822/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16117/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16758/2025) Civil Appeal No. Of 2026 (Arisi....
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.... Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 30669/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 17166/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 30665/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 17159/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 30670/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 17157/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 30666/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 17172/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 17040/2024) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 2042/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16776/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16695/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 18574/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 17103/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16208/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 30674/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 16670/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 15422/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) ....
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.... Of 2026 (Arising Out Of SLP(C) No. 16667/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).39689/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).43726/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).47008/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 38051/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).25652/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).46988/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).47026/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).48745/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).48764/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).49109/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).52405/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).52410/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).54234/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP....
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....peal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74342/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74344/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74565/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74572/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74573/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74578/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74644/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74653/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74666/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74668/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74670/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74690/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).74700/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).748....
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....26) [Diary No(S).24054/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).24056/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).24101/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).24712/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).25335/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).25618/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).25622/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).25656/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).25658/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).25667/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).26420/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).26505/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).26534/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).26754/2025], Civil Appeal No. Of 2026 (Arising Out O....
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....Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29291/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29413/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29416/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29442/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29443/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29458/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29465/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29530/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29570/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29978/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).30579/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).30581/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).30650/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).30899/2025], Civil Ap....
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....f 2026 (Arising Out Of SLP(C) No. 20271/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20783/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19871/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20639/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 21023/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19812/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19866/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19867/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20632/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 21150/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19865/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20088/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20075/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).23888/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20031/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20033/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19498/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19511/2025) Civil Appeal No. Of 2026 (Arising Out Of SL....
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.... No. 19459/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 21075/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20027/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19532/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).26493/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19460/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19509/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 21127/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).26541/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20059/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 21124/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20390/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20054/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19521/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20076/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20053/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19512/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19487/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) N....
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....ppeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).27969/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20066/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20636/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20058/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 21333/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 21038/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19505/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19503/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20055/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19466/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 21042/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19492/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29121/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19476/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19486/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).29134/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 21024/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No....
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....peal No. Of 2026 (Arising Out Of SLP(C) No. 19909/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20631/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19491/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).31820/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19471/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).31840/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19495/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19533/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).32129/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 21147/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).32142/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).32144/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).32145/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19494/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 19785/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 20794/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C....
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....025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 18753/2025) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. Of 2026) [Diary No(S).53907/2025], Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12224/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11536/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12219/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12221/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11535/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11375/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11369/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11372/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11477/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11491/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12351/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11469/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11490/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11485/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11471/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11472/2026) Civil Appeal No. Of....
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....ising Out Of SLP(C) No. 11931/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11831/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11838/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12261/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11840/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12022/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12023/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12439/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12436/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12438/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12139/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12454/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12103/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12084/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11532/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12088/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11534/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11560/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11563/2026) Civil Appeal....
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....(C) No. 11871/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11867/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11878/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12192/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11869/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11872/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11879/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11868/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11865/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11866/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12188/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12160/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12079/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12194/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12191/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12286/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 12112/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11960/2026) Civil Appeal No. Of 2026 (Arising Out Of SLP(C) No. 11966/2026) Civil Appeal No. Of 2026 (Ar....
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....G. Mr. Raghavendra P Shankar, A.S.G. Mr. Arijit Prasad, Sr. Adv., Mr. V C Bharathi, Adv., Mr. Zoheb Hussain, Adv., Mr. Bhuvan Kapoor, Adv., Mr. Karan Lahiri, Adv., Ms. Shilpi Ohri, Adv., Ms. Pallavi Mishra, Adv., Mr. Udit Dedhiya, Adv., Ms. Prerna Dhall, Adv., Mr. Udai Khanna, Adv., Mr. Praneet Pranav, Adv., Mr. Padmesh Mishra, Adv., Mr. Shashank Bajpai, Adv., 205 Mr. Chitvan Singhal, Adv., Mr. Sudarshan Lamba, AOR, Mr. Raj Bahadur Yadav, AOR, Ms. Madhulika Upadhyay, AOR, Mr. Satish Kumar, AOR, Mr. Vickrant Kackria, Adv., Mr. Shantanu Bhowmick, Adv., Mr. Ranjeet K Ranjan, Adv., Mr. Gautam Barua, Adv., Mr. Abhaya Nath Das, Adv., Ms. Monica Goel, Adv., Mr. Mohd Yasin, Adv., Ms. Sarita Verma, Adv., Ms. Shubhangi Pandey, Adv., Mr. Vikash Chandra Shukla, AOR, Mr. Naresh Jain, Adv., Ms. Arati Debnath, Adv., Mr. Rishabh Jain, Adv., Mr. Mahaveer Jain, Adv., Mr. Alok Kumar, Adv., Ms. Kavya, Adv., Mr. Ankit Daga, Adv., Mr. Rameshwar Prasad Goyal, AOR, Ms. Kheyali Singh, AOR, Mr. Aniket Deepak Agrawal, AOR, Mr. Vaibhav Kulkarni, Adv., For the Respondent(s): Mr. Rupender Sinhmar, Adv., Mr. Samarvir Singh, Adv., Mr. Naman Tandon, AOR, Mr. Kartik Bansal, Adv., Mr. P. N. Puri, AOR, Mrs. Reeta ....
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....Mr. Naveen Nagarjuna, AOR, Mr. Siddharth Jain, AOR, Mr. Shibu Devasia Olickal, AOR, Mr. Dr Shine P Sasidhar, Adv., Mr. Kamal Singh Bisht, Adv., Mr. V R Raman, Adv., Mr. Sandeep Goyal, Sr. Adv., Mr. Pawanshree Agrawal, AOR, Ms. Aakriti Gupta, Adv., Ms. Urvi Khanna, Adv., Mr. J S Prakyat, Adv., Mr. Nishant Thakkar, Adv., Mr. Hiten Thakkar, Adv., Ms. Jasmin Amalsadvala, Adv., Mr. Nikhil Ranjan, Adv., Mr. Ranjan Nikhil Dharnidhar, AOR, Mr. Manish Paliwal, AOR, Mr. Rahul Hakani, Adv., Mr. Rajesh Ranjan Prasad, Adv., Mr. Nihar Mankad, Adv., Mr. A. Raghuram, Adv., Mr. Gunnam Venkateswara Rao, AOR, Ms. Devyani Mahra, Adv., Mr. Poli Naidu Vudamala, Adv., Respondent-in-person Mr. Siddharth Jain, AOR, Mr. Vivek Sarin, Adv., Mr. Aakarshan Aditya, AOR, Ms. Divyanshi Singh, Adv., Mr. Dhruv Dev Gupta, Adv., Ms. Nandita Singhal, Adv., Mr. Satish C. Kaushik, Adv., Ms. Tamanna Rohilla, Adv., Mr. Vibhu Tiwari, Adv., Mr. Aniket Deepak Agrawal, AOR, Mr. Saksham Singhal, Adv., Ms. Priyanka Jain, Adv., Mr. Samrath Choudhary, Adv., Mr. Viabhav Kulkarni, Adv., Mr. T. Suryanaryan, Sr. Adv., Mr. Kunal Verma, AOR, Ms. Mahima Goud, Adv., Ms. Mahima Thakur, Adv., Mr. Bhanu Thakur, Adv., Ms. Swati Mishra, Adv., ....
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....., Ms. Neha Sharma, Adv., Ms. Charanya Lakshmikumaran, AOR, Ms. Neha Choudhary, Adv., Ms. Nitum Jain, Adv., Mr. Swastik Mishra, Adv., Ms. Medha Sinha, Adv., Mr. Atrey GC, Adv., Mr. L Badri Narayanan, Adv., Mr. Nishant Thakkar, Adv., Mr. Nirmal Goenka, AOR, Mr. Vishal Kalra, Adv., Mr. Anil Kumar, Adv., Mr. Saumyendra Singh Tomar, Adv., Ms. Suvandna Kalra, Adv., Mr. Anil Kumar Gautam, AOR, Mr. Inder Paul Bansal, Adv., Mr. Vivek Bansal, Adv., Mr. Sanjay Goyal, Adv., Mr. Siddhant Sharma, AOR, Mr. Prateek K. Chadha, AOR, Mr. Anil Kumar, AOR, Mr. Vamsikrishna Thota, Adv., Ms. Devina Sehgal, AOR, Mr. Srikanth Varma Mudunuru, Adv., Mr. Aditya Dassaur, Adv., Ms. Priyanjali Singh, AOR, Mr. Syed Ahmed Saud, Adv., Mr. Mohd. Parvez Dabas, Adv., Mr. Daanish Ahmed Syed, Adv., Mr. Uzmi Jameel Husain, Adv., Mr. Aqib Baig, Adv., Mr. Mohd. Shahib, Adv., Mr. Mohd. Shakim, Adv., Mr. Seemab Qayyum, Adv., Mr. Mohammad Aadil Khan, Adv., M/s Shakil Ahmad Syed, AOR, Mr. Kislay Pandey, Adv., Mr. Ankur Khurana, Adv., Ms. Alpana Sharma, AOR, Mr. Arnav Kumar, Adv., Mr. Mudit Gupta, AOR, Ms. Manya Gupta, Adv., Mr. Keshav Mittal, Adv., Ms. Priya Agarwal, Adv., Mr. Naresh Jain, Adv., Ms. Arati Debnath, Adv., Mr. R....
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....ann, Adv., Ms. Amanat Kaur Chahal, Adv., Mr. Prabhat Chaurasia, Adv., Mr. Daleep Singh, Adv., Mr. Anirudh Jamwal, Adv., Mr. Aditya Bajaj, Adv., Ms. Kenisha Savla, Adv., M/s MPS Legal, AOR, Mr. Kush Chaturvedi, AOR, Ms. Prerna Priyadarshini, Adv., Mr. Syed Faraz Alam, Adv., Mr. Atharva Gaur, Adv., Ms. Ayesha Choudhary, Adv., Mr. Pramothesh Mukherjee, Adv., Mr. Ved Jain, Adv., Mr. Nischay Kantoor, Adv., Mr. Sparsh Kapoor, Adv., Mr. Subodh S. Patil, AOR, Mr. Vivek Punjabi, Adv., Ms. Shweta Bhagchandani, AOR, Mr. Jasmeet Singh, Adv., Ms. Rusheet Saluja, Adv., Mr. Saif Ali, Adv., Mr. Pushpendra Singh Bhadoriya, Adv., Mr. Vijay Sharma, Adv., Mr. Pranav Menon, Adv., Mr. Saurav, Adv., Mr. D. Abhinav Rao, AOR, Ms. Megha Shaw, Adv., Mr. Aniket Singh, Adv., Mr. Abhisek Das, Adv., Ms. Rutuja N. Pawar, Adv., Mr. Saurabh Upadhyay, Adv., Ms. Hardikaa Kalia, Adv., Mr. Manish Chaurasia, Adv., Ms. Hetal Laghave, Adv., Ms. Sneha More, Adv., Mr. Pranaya Ramesh, Adv., Mr. Adhyatamik Khanna, Adv., Ms. Saloni Sankhe, Adv., Ms. Khushi Chhetri, Adv., Mr. Piyush Garg, Adv., Mr. Sushant Harit, Adv., Mr. S. K. Verma, AOR, Mr. Sandeep Goel, Adv., Mr. Dhananjay Garg, AOR, Mr. Abhishek Garg, Adv., Mr. Mahesh Gup....
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....riginates from reassessment proceedings initiated under the Income-tax Act, 1961 (IT Act). The impugned judgments of several High Courts have set aside orders passed under Section 148A(d) of the IT Act and consequential notices issued under Section 148 of the IT Act on the ground that they were issued by the Jurisdictional Assessing Officer(s) (JAO), rather than through the prescribed faceless mechanism or competent Faceless Assessment Officer(s) (FAO). It is pertinent to note that certain other High Courts, while considering the same issue, have adopted a contrary view and upheld the authority of the JAO. 6. Given the common question of law involved and the divergent views expressed by various High Courts, we propose to dispose of this batch of matters by this common order. 7. We have heard Mr. N. Venkataraman, learned Additional Solicitor General of India, on behalf of the Appellant- Revenue, and a battery of senior counsels on behalf of the assessees. 8. To briefly set out the background, the present issue stems from the legislative changes introduced to the reassessment framework under Sections 147 to 151 of the IT Act, by the Finance Act, 2021 enacted on 28.03.2021 an....
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....ely assigned to them in the Act. 3. Scope of the Scheme.- For the purpose of this Scheme,-- (a) assessment, reassessment or recomputation under section 147 of the Act, (b) issuance of notice under section 148 of the Act, shall be through automated allocation, in accordance with risk management strategy formulated by the Board as referred to in section 148 of the Act for issuance of notice, and in a faceless manner, to the extent provided in section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee." 11. Consequently, a degree of friction appears to have arisen between the procedure envisaged under the Scheme and that contained in the provisions of the IT Act. Specifically, the issue concerns whether, following the introduction of the Scheme vesting such functions in Faceless Assessing Units, the Jurisdictional Assessing Officer (JAO) continues to retain the authority to issue notices and pass orders under Section 148A(d) of the Act or whether such authority vests exclusively with the 'National Faceless Assessment Centre' (NFAC). 12. In this backdrop, a large number of petitions came to b....
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.... deemed to have meant to be an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in sub-section (3) of section 144B.". 16. It is also asserted that the amendment to Section 279 of the Income Tax Act, 2025 is to bring it in consonance with the newly inserted Section 147A of the IT Act, thereby implying that the "Assessing Officer" for the purposes of Sections 280 and 281 of the Income Tax Act, 2025 shall mean to be an Assessing Officer other than the NFAC or any assessment unit referred to in Section 273(3). The amended Section 279 reads as follows: 71. In section 279 of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted, namely: -- '(3) The "Assessing Officer" for the purposes of sections 280 and 281 shall mean to be an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 273(3).' 17. In this backdrop, where an interpretative issue concerning the older provisions is already under consideration, it is contended on behalf of the Appellant- Revenue that the Parliament, from the outset, intended that while notice....