https://www.taxtmi.com/caselaws?id=788535 Section 142A was discussed in the context of reassessments not protected by section 153A, with the cited High Court view that the provision could not be applied and that additions based on the Valuation Officer's report could not be sustained. The appeal before the SC was then found not maintainable on account of low tax effect under the CBDT Circular dated 6 August 2024, and it was dismissed while expressly leaving the question of law open. en-us Wed, 11 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788535 Section 142A was discussed in the context of reassessments not protected by section 153A, with the cited High Court view that the provision could not be applied and that additions based on the Valuation Officer's report could not be sustained. The appeal before the SC was then found not maintainable on account of low tax effect under the CBDT Circular dated 6 August 2024, and it was dismissed while expressly leaving the question of law open. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788535