https://www.taxtmi.com/caselaws?id=787235 Reopening based on alleged escapement of income was challenged in relation to depreciation on the written down value of goodwill, with the court noting that the Tribunal's failure to deal with the merits did not by itself amount to information enabling jurisdiction for a notice to reopen. It was also stated that the Assessing Officer had not shown the effect of deletion of the earlier addition or any escapement for the relevant assessment year. The petition for special leave was dismissed, and the court found no basis for interference on merits. en-us Mon, 23 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787235 Reopening based on alleged escapement of income was challenged in relation to depreciation on the written down value of goodwill, with the court noting that the Tribunal's failure to deal with the merits did not by itself amount to information enabling jurisdiction for a notice to reopen. It was also stated that the Assessing Officer had not shown the effect of deletion of the earlier addition or any escapement for the relevant assessment year. The petition for special leave was dismissed, and the court found no basis for interference on merits. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787235