https://www.taxtmi.com/highlights?id=101020 Reopening after a scrutiny assessment was invalid where the recorded reasons incorrectly stated that the return had only been processed under limited processing and, on that false premise, invoked the deeming escapement provision. Because the original assessment had in fact been completed under scrutiny assessment, the Tribunal held that the recorded reasons disclosed clear non-application of mind. The reassessment proceedings were therefore held void ab initio, bad in law and quashed. en-us Tue, 23 Jun 2026 08:08:25 +0530 Tue, 23 Jun 2026 08:08:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101020 Reopening after a scrutiny assessment was invalid where the recorded reasons incorrectly stated that the return had only been processed under limited processing and, on that false premise, invoked the deeming escapement provision. Because the original assessment had in fact been completed under scrutiny assessment, the Tribunal held that the recorded reasons disclosed clear non-application of mind. The reassessment proceedings were therefore held void ab initio, bad in law and quashed. Highlights Income Tax Tue, 23 Jun 2026 08:08:25 +0530 https://www.taxtmi.com/highlights?id=101020