https://www.taxtmi.com/caselaws?id=797000 Reassessment may cover issues subsequently noticed under the Explanation to Section 147, but only where the reassessment results in an addition or modification on the issue that formed the basis for reopening. Additions arising solely from later verification and enquiries cannot be sustained when no addition is made on the information underlying the Section 148 notice. The stated position requires a nexus between the reopening foundation and an operative reassessment addition before other subsequently detected issues may be assessed. en-us Wed, 29 Jul 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797000 Reassessment may cover issues subsequently noticed under the Explanation to Section 147, but only where the reassessment results in an addition or modification on the issue that formed the basis for reopening. Additions arising solely from later verification and enquiries cannot be sustained when no addition is made on the information underlying the Section 148 notice. The stated position requires a nexus between the reopening foundation and an operative reassessment addition before other subsequently detected issues may be assessed. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797000