Appellate Insights
Scrutiny Mitra Legal Insights
Landmark court rulings, procedural defense blueprints, and algorithmic tax updates.
February 2026
Supreme Court in Rajeev Bansal: Complete Breakdown of Section 149 Reopening Timelines
A comprehensive guide on how the Supreme Court's ruling harmonized Section 149 limitation windows across pre-2021 and post-2021 reassessment regimes.
January 2026
Defending Section 68 Cash Credits in the Era of Automated Faceless Scrutiny
Practical documentation strategies for establishing Identity, Creditworthiness, and Genuineness during faceless inquiry proceedings.
December 2025
How to Challenge Borrowed Satisfaction Under Section 148A(b)
Key High Court precedents where notices were quashed due to the Assessing Officer acting mechanically on insight portal data without independent application of mind.