https://www.taxtmi.com/caselaws?id=464910 A challenge to the validity of reassessment was held unavailable where the grounds of appeal attacked only deletion of the section 68 addition and did not question reopening. The Delhi HC treated the reassessment issue as never having been put in controversy before the appellate authority and, on that basis, declined to entertain it in the appeal. The focus remained limited to the grounds actually raised, and the reassessment objection could not be introduced for the first time at the appellate stage. en-us Tue, 03 Sep 2024 00:00:00 +0530 Fri, 21 Nov 2025 14:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464910 A challenge to the validity of reassessment was held unavailable where the grounds of appeal attacked only deletion of the section 68 addition and did not question reopening. The Delhi HC treated the reassessment issue as never having been put in controversy before the appellate authority and, on that basis, declined to entertain it in the appeal. The focus remained limited to the grounds actually raised, and the reassessment objection could not be introduced for the first time at the appellate stage. Case-Laws Income Tax Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464910