Has the Supreme Court Quietly Diluted the “Change of Opinion” Doctrine? A Critical Look at Sanand Properties Pvt. Ltd. vs. JCIT The Supreme Court’s recent ruling in Sanand Properties Pvt. Ltd. vs. JCIT [(2026 INSC 472) dated 12.05.2026], authored by Hon’ble Justice J.B. Pardiwala, may prove to be one of the most consequential reassessment judgments delivered…
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