https://www.taxtmi.com/caselaws?id=784853 Where a notice for reopening is issued but the assessing officer accepts the assessee's contention that the income originally suspected of escaping assessment has in fact not escaped, the assessing officer cannot proceed to make unrelated additions or disallowances; this principle, supported by higher court precedent and the statutory explanation to reassessment provisions, limits the officer's jurisdiction to assess other income. Applying that rule, the disallowance of the capital gains exemption claimed for reinvestment in residential property was held impermissible and was quashed, with the appeal allowed in favour of the assessee. en-us Thu, 08 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784853 Where a notice for reopening is issued but the assessing officer accepts the assessee's contention that the income originally suspected of escaping assessment has in fact not escaped, the assessing officer cannot proceed to make unrelated additions or disallowances; this principle, supported by higher court precedent and the statutory explanation to reassessment provisions, limits the officer's jurisdiction to assess other income. Applying that rule, the disallowance of the capital gains exemption claimed for reinvestment in residential property was held impermissible and was quashed, with the appeal allowed in favour of the assessee. Case-Laws Income Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784853