印度最高法院推翻了税收重新评估的限制, 并命令在2026年9月之前进行新的审查. India's Supreme Court overturned tax reassessment blocks, ordering fresh reviews by September 2026.

印度最高法院推翻了多项阻止税收重新评估通知的高院裁决, 将案件转审. India's Supreme Court overturned multiple High Court rulings that had blocked tax reassessment notices, remanding the cases for fresh review. 这一决定是根据2026年财政法, 追溯性将无人评估单位排除在"评估官员"的定义之外. The decision follows the Finance Act of 2026, which retroactively excluded faceless assessment units from the definition of "Assessing Officer." 法院命令暂停重新评估程序, 并为高等法院解决悬而未决的案件设定2026年9月30日截止日期. The court ordered a stay on reassessment proceedings and set a deadline of September 30, 2026, for High Courts to resolve the pending cases.