https://www.taxtmi.com/caselaws?id=470557 Non-adjudication of a reassessment challenge under section 148 does not justify remand where neither the Revenue's appeal nor the assessee's cross-objection contests that omission. The notes explain that, after deletion of an addition on merits, an appeal confined to that deletion cannot be used to secure separate adjudication of an unchallenged reassessment ground. The deletion therefore remains undisturbed, and no fresh adjudication or remand is warranted solely because the first appellate order treated the reassessment challenge as general. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 31 Jul 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470557 Non-adjudication of a reassessment challenge under section 148 does not justify remand where neither the Revenue's appeal nor the assessee's cross-objection contests that omission. The notes explain that, after deletion of an addition on merits, an appeal confined to that deletion cannot be used to secure separate adjudication of an unchallenged reassessment ground. The deletion therefore remains undisturbed, and no fresh adjudication or remand is warranted solely because the first appellate order treated the reassessment challenge as general. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470557