https://www.taxtmi.com/caselaws?id=797587 Appellate jurisdiction under Section 250 is confined to the assessment and assessment year that form the subject matter of the appeal. An appellate authority cannot direct reopening or reassessment under Section 147 for a distinct assessment year concerning an issue not before it. Where reopening is initiated solely under such an extra-jurisdictional direction, the direction is without jurisdiction. The resulting reassessment, including an addition for unexplained investment, is void ab initio and cannot survive. en-us Mon, 17 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797587 Appellate jurisdiction under Section 250 is confined to the assessment and assessment year that form the subject matter of the appeal. An appellate authority cannot direct reopening or reassessment under Section 147 for a distinct assessment year concerning an issue not before it. Where reopening is initiated solely under such an extra-jurisdictional direction, the direction is without jurisdiction. The resulting reassessment, including an addition for unexplained investment, is void ab initio and cannot survive. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797587