https://www.taxtmi.com/caselaws?id=775505 Reassessment under sections 147 and 148 must remain linked to the specific income stated in the recorded reasons for reopening. Here, the reopening was based on alleged accommodation entries, but the assessment order made no addition on that very issue and instead dealt only with other matters. Because the jurisdictional basis for reassessment was not supported by any addition on the recorded reason, the reassessment could not be sustained. The reassessment order was quashed. en-us Tue, 03 Jun 2025 00:00:00 +0530 Fri, 25 Jul 2025 16:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775505 Reassessment under sections 147 and 148 must remain linked to the specific income stated in the recorded reasons for reopening. Here, the reopening was based on alleged accommodation entries, but the assessment order made no addition on that very issue and instead dealt only with other matters. Because the jurisdictional basis for reassessment was not supported by any addition on the recorded reason, the reassessment could not be sustained. The reassessment order was quashed. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775505