https://www.taxtmi.com/caselaws?id=798901 Reassessment cannot sustain a disallowance of deduction under Section 80P where no addition is made on the cash deposits and time deposits that formed the recorded reasons for reopening. Under the applicable jurisdictional principle, failure to make an addition on the reopening issue prevents assessment of another issue in that reassessment. The Section 80P deduction disallowance was therefore beyond the permissible scope of reassessment and was deleted. en-us Thu, 10 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798901 Reassessment cannot sustain a disallowance of deduction under Section 80P where no addition is made on the cash deposits and time deposits that formed the recorded reasons for reopening. Under the applicable jurisdictional principle, failure to make an addition on the reopening issue prevents assessment of another issue in that reassessment. The Section 80P deduction disallowance was therefore beyond the permissible scope of reassessment and was deleted. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798901