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‘Why Only Target Air India Which Faced Unfortunate Tragedy?’ Supreme Court Junks PIL For Safety Audit

The Supreme Court today refused to hear a plea to appoint a retired Apex Court judge for examining Air India’s safety practices among other aspects and asked the petitioner why target the airline that witnessed an “unfortunate tragedy”. A bench of Justice Surya Kant and Justice joymalya bagchi told the petitioner in-person Narendera Kumar Goswami…

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Kerala High Court Questions Lack Of Details On 'Unresolved Complaints' Lodged On K-Smart Portal, Seeks Audit Report

Kerala High Court Questions Lack Of Details On ‘Unresolved Complaints’ Lodged On K-Smart Portal, Seeks Audit Report

The Kerala High Court on Thursday expressed dissatisfaction over the audit report submitted in connection with public complaints registered through the K Smart platform, observing that the current submission fails to meet the standards previously set by the Court. For context, K-SMART or Kerala – Solution for Managing Administrative Reformation and Transformation is an e-governance…

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Reassessing Tax Reassessment: Audit Objections vs. Change of Opinion Under the New Regime

Introduction The Finance Act, 2025, signals a watershed moment in India’s income tax law, redefining the boundaries of tax reassessment to enhance transparency, finality, and taxpayer protection. Central to these reforms are the rules governing when tax authorities may reopen assessments, a process formerly susceptible to overreach through audit objections and the subjective doctrine of…

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