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The Union of India through the Assistant Director v. Kanhaiya Prasad, [2025] 2 S.C.R. 544 : 2025 INSC 210, examines the mandatory twin-condition embargo on

The appeal concerns the scope and operation of Section 271AAA of the Income Tax Act, 1961 — the penal provision that empowers the Assessing Officer

P. Rammohan Rao v. K. Srinivas & Ors., [2025] 2 S.C.R. 1060 : 2025 INSC 212, examines whether prolonged officiating service rendered by employees appointed