https://www.taxtmi.com/caselaws?id=785559 Reassessment under sections 147 and 148 must remain anchored to the recorded reasons for reopening. Where the Assessing Officer accepts the taxpayer's explanation regarding the property transactions that formed the basis of reopening, no addition may be sustained on an unrelated income head not reflected in those reasons. The Assessing Officer cannot supplement or improve the recorded basis for reassessment after finding that no addition is required on the original subject-matter. Consequently, the unrelated addition falls outside the justified scope of reassessment and is not sustainable. en-us Wed, 21 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785559 Reassessment under sections 147 and 148 must remain anchored to the recorded reasons for reopening. Where the Assessing Officer accepts the taxpayer's explanation regarding the property transactions that formed the basis of reopening, no addition may be sustained on an unrelated income head not reflected in those reasons. The Assessing Officer cannot supplement or improve the recorded basis for reassessment after finding that no addition is required on the original subject-matter. Consequently, the unrelated addition falls outside the justified scope of reassessment and is not sustainable. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785559