https://www.taxtmi.com/caselaws?id=789175 Reassessment based on Form 26AS entries and PAN-linked information was found to rest on mistaken factual inputs, because the record did not conclusively establish whether the transactions belonged to the assessee or to another person whose PAN had been used. The Tribunal held that the source attribution of the income required verification and confined the enquiry to whether the Form 26AS income had already been declared in the return or reflected in the books of the successor company. The matter was therefore remanded to the Assessing Officer for limited verification, and the assessee obtained relief to that extent. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789175 Reassessment based on Form 26AS entries and PAN-linked information was found to rest on mistaken factual inputs, because the record did not conclusively establish whether the transactions belonged to the assessee or to another person whose PAN had been used. The Tribunal held that the source attribution of the income required verification and confined the enquiry to whether the Form 26AS income had already been declared in the return or reflected in the books of the successor company. The matter was therefore remanded to the Assessing Officer for limited verification, and the assessee obtained relief to that extent. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789175