Daily Bulletin

The Supreme Court has permitted the Income Tax Department to reopen assessments for Chetan and Nitin Sabharwal, sons of former Chief Justice of India YK Sabharwal, concerning share sales amounting to ₹255 crore and a subsequent property purchase. A bench of Justices J B Pardiwala and K Vinod Chandran, in its October 28 ruling, upheld the 2015 notices, affirming they were based on 'tangible material' from an I-T Department investigative unit report. The court clarified that assessments can be reopened under Section 147 of the Income-tax Act, 1961, if there is 'reason to believe' income has escaped assessment, especially when new information emerges.

The Supreme Court has directed the State of Uttar Pradesh to identify all undertrial prisoners across its 75 districts who have been granted bail but remain in custody due to their inability to comply with bail conditions. A bench of Justice MM Sundresh and Justice PB Varale issued these directions on November 9, 2026, in a suo motu matter, urging Trial Courts to review and modify bail conditions to facilitate their release, noting that 106 out of 264 undertrials in 20 districts were yet to be released for this reason.

The Supreme Court, in Bharat Raj Meena v. Central Bureau of Investigation, ruled that mere recovery of tainted currency notes from an intermediary cannot automatically result in criminal liability for a public servant, emphasizing that proof of demand is a sine qua non for establishing an offence under Sections 7 and 13(1)(d) of the Prevention of Corruption Act, 1988. The Court clarified that the statutory presumption under Section 20 arises only after foundational facts of voluntary acceptance are established.

In a significant ruling, the Supreme Court held that criminal proceedings against a corporate entity cannot be quashed solely because no natural person or 'alter ego' has been identified or arraigned alongside it in the chargesheet, as highlighted in Sanofi India Ltd. v. Central Bureau of Investigation. The Court clarified that a company's role and mental element can be prima facie disclosed through its own conduct and decisions without naming specific individuals at the threshold stage.

The Supreme Court reiterated that the sanctioning authority must independently apply its mind to the materials for granting sanction under Section 19 of the Prevention of Corruption Act, 1988, without acting under external force or political dictate, as per State of Rajasthan v. Dev Kant Meena. The Court clarified that there is no express power to review or reconsider a refusal of sanction on the exact same material, unless fresh materials are collected by the investigating agency.

The Supreme Court ruled that the mere non-supply of a charge sheet copy to the accused, after it has been filed within the prescribed statutory period, does not entitle the accused to default bail under Section 187(3) of the Bharatiya Nyaya Sanhita, 2023 (BNSS). In Shaurya Sunil Kumar Singh v. Central Bureau of Investigation, the Court clarified that default bail is granted only when the investigating agency fails to file the charge sheet within the stipulated time, not for non-delivery of its copy.

The Supreme Court, in a ruling on November 9, 2026, observed that a public servant arrested and held in judicial custody for more than 48 hours is under 'deemed suspension', requiring no specific order for its implementation. A bench of Justice JB Pardiwala and Justice Manmohan made this observation while setting aside a Patna High Court order that had cancelled the bail of a Bihar hospital manager accused in a bribery case under the Prevention of Corruption Act, 1988.

The Maharashtra government, through its Food Safety Commissioner Tukaram Mundhe, has challenged the Food Safety and Standards Authority of India (FSSAI) in the Bombay High Court, alleging that the central body created a parallel regulatory mechanism and encroached upon state powers. This dispute stems from FSSAI's May 2023 order, which mandated inspections of centrally licensed food businesses by Central Food Safety Officers, and its March 13, 2026 order, which revised turnover thresholds for food business registration and licensing.