https://www.taxtmi.com/caselaws?id=787035 Reopening beyond three years was held unsustainable where the material relied on consisted of electronic records and summaries seized from a third person and did not prima facie identify book-entries, identifiable assets or specified expenditures meeting the statutory monetary threshold for escaped income; the assessing officer adopted group-wide quantifications without allocating receipts to the assessee. Further, the sanctioning authority endorsed the proposal mechanically without independent application of mind. Consequently the notice issued beyond three years and the reassessment proceedings are vitiated and void ab initio. en-us Wed, 18 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787035 Reopening beyond three years was held unsustainable where the material relied on consisted of electronic records and summaries seized from a third person and did not prima facie identify book-entries, identifiable assets or specified expenditures meeting the statutory monetary threshold for escaped income; the assessing officer adopted group-wide quantifications without allocating receipts to the assessee. Further, the sanctioning authority endorsed the proposal mechanically without independent application of mind. Consequently the notice issued beyond three years and the reassessment proceedings are vitiated and void ab initio. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787035