https://www.taxtmi.com/caselaws?id=795076 Revision on matters unrelated to reassessment is subject to the limitation period measured from the original assessment order, not the reassessment order. Reassessment was initiated only for alleged bogus purchases, while the proposed revision addressed gifts to doctors, expenditure relating to exempt income, and CSR expenditure that had arisen and been examined in the original assessment. Available audit objections did not extend the reassessment scope because those issues were not taken up during reassessment. Consequently, revisionary proceedings on the distinct issues were time-barred and the revision order was quashed. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795076 Revision on matters unrelated to reassessment is subject to the limitation period measured from the original assessment order, not the reassessment order. Reassessment was initiated only for alleged bogus purchases, while the proposed revision addressed gifts to doctors, expenditure relating to exempt income, and CSR expenditure that had arisen and been examined in the original assessment. Available audit objections did not extend the reassessment scope because those issues were not taken up during reassessment. Consequently, revisionary proceedings on the distinct issues were time-barred and the revision order was quashed. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795076