https://www.taxtmi.com/caselaws?id=789673 The Gujarat HC held that reassessment cannot be sustained unless the material relied on has a live and direct nexus with the assessee and provides a rational basis for belief of escapement of income. An undated complaint and digital material recovered from unrelated persons, without further investigation or examination of the complainant, did not establish the required link. Statements recorded after reopening could not cure this foundational defect. The notice under Section 148A(1), the order under Section 148A(3), and the consequential notice under Section 148 of the Income-tax Act, 1961 were therefore quashed. en-us Tue, 07 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789673 The Gujarat HC held that reassessment cannot be sustained unless the material relied on has a live and direct nexus with the assessee and provides a rational basis for belief of escapement of income. An undated complaint and digital material recovered from unrelated persons, without further investigation or examination of the complainant, did not establish the required link. Statements recorded after reopening could not cure this foundational defect. The notice under Section 148A(1), the order under Section 148A(3), and the consequential notice under Section 148 of the Income-tax Act, 1961 were therefore quashed. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789673