https://www.taxtmi.com/caselaws?id=785231 Reopening of assessment addressed validity of the reopening and entitlement to deduction for donations to unrecognized political parties; the tribunal found the assessee's name on search records and that the AO had treated the full claimed deduction amount when framing the reopen, so validity and treatment of the reopening were sustained. Sanction for reopening was held to comply with the proviso requirements in light of concurrent searches involving multiple unrecognized political parties. Additions based on investigation wing material and third-party statements were treated as borrowed satisfaction; lack of opportunity to test those materials led to remand to the AO to consider bank statements, receipts and registration documents and adjudicate under tax law. en-us Fri, 16 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 06:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785231 Reopening of assessment addressed validity of the reopening and entitlement to deduction for donations to unrecognized political parties; the tribunal found the assessee's name on search records and that the AO had treated the full claimed deduction amount when framing the reopen, so validity and treatment of the reopening were sustained. Sanction for reopening was held to comply with the proviso requirements in light of concurrent searches involving multiple unrecognized political parties. Additions based on investigation wing material and third-party statements were treated as borrowed satisfaction; lack of opportunity to test those materials led to remand to the AO to consider bank statements, receipts and registration documents and adjudicate under tax law. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785231