https://www.taxtmi.com/caselaws?id=789947 Where the basis of action was documents and statements from a third-party search, the special assessment machinery for an "other person" had to be used and reassessment under the general provisions was barred; the reassessment was therefore void ab initio. Additions for alleged cash loans and estimated interest could not be sustained because they rested mainly on a promptly retracted survey statement and seized papers that were not supported by independent corroboration, books, or third-party evidence. The reassessment was annulled and the monetary additions were deleted. en-us Tue, 13 Jan 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789947 Where the basis of action was documents and statements from a third-party search, the special assessment machinery for an "other person" had to be used and reassessment under the general provisions was barred; the reassessment was therefore void ab initio. Additions for alleged cash loans and estimated interest could not be sustained because they rested mainly on a promptly retracted survey statement and seized papers that were not supported by independent corroboration, books, or third-party evidence. The reassessment was annulled and the monetary additions were deleted. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789947