https://www.taxtmi.com/caselaws?id=798555 Capital-asset classification of the land and the alternative reinvestment-exemption claim require complete supporting material, including the sale agreement, diversion orders, sale documents and reinvestment evidence. Where that material was absent before the Assessing Officer and appellate forums, income cannot be properly computed or the claims determined on merits. Assessment under Sections 144 read with 147 therefore requires fresh adjudication by the original authority through a speaking order after examination of complete evidence. en-us Tue, 30 Jun 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798555 Capital-asset classification of the land and the alternative reinvestment-exemption claim require complete supporting material, including the sale agreement, diversion orders, sale documents and reinvestment evidence. Where that material was absent before the Assessing Officer and appellate forums, income cannot be properly computed or the claims determined on merits. Assessment under Sections 144 read with 147 therefore requires fresh adjudication by the original authority through a speaking order after examination of complete evidence. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798555