https://www.taxtmi.com/caselaws?id=795502 Reassessment cannot be sustained on an issue unrelated to the recorded reason for reopening where no addition survives on the issue that initiated reopening. The notice alleged escaped capital gains from sale of immovable property, but that explanation was accepted in assessment; an addition was instead made for unexplained bank credits. Other escaped-income issues may be assessed only where the recorded reopening issue survives. The reassessment based solely on the unrelated bank-credit addition was therefore without jurisdiction and quashed. en-us Tue, 16 Jun 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795502 Reassessment cannot be sustained on an issue unrelated to the recorded reason for reopening where no addition survives on the issue that initiated reopening. The notice alleged escaped capital gains from sale of immovable property, but that explanation was accepted in assessment; an addition was instead made for unexplained bank credits. Other escaped-income issues may be assessed only where the recorded reopening issue survives. The reassessment based solely on the unrelated bank-credit addition was therefore without jurisdiction and quashed. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795502