https://www.taxtmi.com/caselaws?id=798115 Amounts already assessed or considered in an original assessment cannot support a further addition merely by being recast as bogus construction expenditure or fictitious long-term capital loss. Where reassessment concerns an issue examined under section 143(3), fresh information or material is required to support reopening. Concurrent factual findings that the amounts were already considered, coupled with the absence of new material, do not raise a substantial question of law under section 260A. The appellate deletion of both additions therefore remains undisturbed. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798115 Amounts already assessed or considered in an original assessment cannot support a further addition merely by being recast as bogus construction expenditure or fictitious long-term capital loss. Where reassessment concerns an issue examined under section 143(3), fresh information or material is required to support reopening. Concurrent factual findings that the amounts were already considered, coupled with the absence of new material, do not raise a substantial question of law under section 260A. The appellate deletion of both additions therefore remains undisturbed. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798115