https://www.taxtmi.com/caselaws?id=786669 Reopening of assessment under section 147 requires recorded reasons to have a clear link with material showing income escapement, and objections must be considered in their true perspective. Where the Assessing Officer failed to consider the petitioner's objections and the record did not show material relating to the petitioner to support the reasons recorded, the High Court found no nexus between the material and the reopening reasons. The Special Leave Petition was dismissed. en-us Fri, 13 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786669 Reopening of assessment under section 147 requires recorded reasons to have a clear link with material showing income escapement, and objections must be considered in their true perspective. Where the Assessing Officer failed to consider the petitioner's objections and the record did not show material relating to the petitioner to support the reasons recorded, the High Court found no nexus between the material and the reopening reasons. The Special Leave Petition was dismissed. Case-Laws Income Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786669