https://www.taxtmi.com/caselaws?id=784988 Reassessment proceedings under section 147 challenged the addition for unexplained investment on the ground that a revised return was filed and e-verified but ignored; additionally no notice under section 143(2) was issued before framing assessment. The legal basis relied on verification of the revised return (including affidavit and Aadhaar OTP e-verification) and absence of statutory notice to assume jurisdiction. Because the assessment was framed without considering the duly verified revised return and no 143(2) notice was issued, the addition was deleted and the appeal allowed. en-us Wed, 26 Nov 2025 00:00:00 +0530 Wed, 14 Jan 2026 17:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784988 Reassessment proceedings under section 147 challenged the addition for unexplained investment on the ground that a revised return was filed and e-verified but ignored; additionally no notice under section 143(2) was issued before framing assessment. The legal basis relied on verification of the revised return (including affidavit and Aadhaar OTP e-verification) and absence of statutory notice to assume jurisdiction. Because the assessment was framed without considering the duly verified revised return and no 143(2) notice was issued, the addition was deleted and the appeal allowed. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784988