https://www.taxtmi.com/caselaws?id=793797 A revised return that did not alter returned income or introduce fresh material did not require a second notice under section 143(2), so the original scrutiny notice remained valid and the jurisdictional challenge failed. On the unexplained cash deposit issue, cash already taxed in an earlier year could not again be assessed as unexplained income in the year under review; the addition was sustained only partly and the balance was deleted. The later enhanced rate under section 115BBE was held inapplicable to the relevant assessment year, so the tax computation had to be revised accordingly. en-us Mon, 15 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793797 A revised return that did not alter returned income or introduce fresh material did not require a second notice under section 143(2), so the original scrutiny notice remained valid and the jurisdictional challenge failed. On the unexplained cash deposit issue, cash already taxed in an earlier year could not again be assessed as unexplained income in the year under review; the addition was sustained only partly and the balance was deleted. The later enhanced rate under section 115BBE was held inapplicable to the relevant assessment year, so the tax computation had to be revised accordingly. Case-Laws Income Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793797