https://www.taxtmi.com/caselaws?id=788108 Reopening of assessment under the income tax reopening provisions was invalid because the foundational fact relied on - non-filing of return - was factually incorrect, rendering the reopening void ab initio. Notices and orders were not validly served as required by the service provisions and available electronic records, resulting in an ex parte assessment without effective notice. The addition treating disputed bank entries as unexplained cash credit lacked factual foundation where the bank statement was incorrect and alleged identity fraud was not investigated, so the addition is unsustainable. Cumulatively the assessment for the year is quashed and the appeal is allowed in favour of the assessee. en-us Wed, 10 Sep 2025 00:00:00 +0530 Thu, 19 Mar 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788108 Reopening of assessment under the income tax reopening provisions was invalid because the foundational fact relied on - non-filing of return - was factually incorrect, rendering the reopening void ab initio. Notices and orders were not validly served as required by the service provisions and available electronic records, resulting in an ex parte assessment without effective notice. The addition treating disputed bank entries as unexplained cash credit lacked factual foundation where the bank statement was incorrect and alleged identity fraud was not investigated, so the addition is unsustainable. Cumulatively the assessment for the year is quashed and the appeal is allowed in favour of the assessee. Case-Laws Income Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788108