https://www.taxtmi.com/caselaws?id=772853 The ITAT Jaipur held that reopening of assessment was invalid where the stated reason differed from the actual addition made. The AO reopened assessment citing cash deposits in Central Cooperative Bank but instead disallowed section 80P deduction claimed by assessee. The tribunal found this legally unsustainable, noting that while separate proceedings under section 148 could be initiated for the deduction issue, the current proceeding was improper. Following Supreme Court precedent in Lakhmani Mewal Das, the tribunal deleted the disallowance and allowed the assessee's appeal. en-us Wed, 21 May 2025 00:00:00 +0530 Mon, 23 Feb 2026 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772853 The ITAT Jaipur held that reopening of assessment was invalid where the stated reason differed from the actual addition made. The AO reopened assessment citing cash deposits in Central Cooperative Bank but instead disallowed section 80P deduction claimed by assessee. The tribunal found this legally unsustainable, noting that while separate proceedings under section 148 could be initiated for the deduction issue, the current proceeding was improper. Following Supreme Court precedent in Lakhmani Mewal Das, the tribunal deleted the disallowance and allowed the assessee's appeal. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772853