https://www.taxtmi.com/caselaws?id=799782 Reassessment for AY 2022-23 based on an alleged Section 43B deduction for tax deducted at source was invalid where original scrutiny had examined the relevant expenses, TDS and statutory liabilities. The challenged amount represented TDS on salary and other payments, not expenditure claimed as a Section 43B deduction; leave encashment was separately reported as a smaller deduction. Because the material had been furnished and considered in the assessment under Section 143(3), the reopening rested on a misreading of records, non-application of mind and a change of opinion, without fresh tangible material showing escaped income. The show-cause notice and consequential order were quashed. en-us Thu, 17 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799782 Reassessment for AY 2022-23 based on an alleged Section 43B deduction for tax deducted at source was invalid where original scrutiny had examined the relevant expenses, TDS and statutory liabilities. The challenged amount represented TDS on salary and other payments, not expenditure claimed as a Section 43B deduction; leave encashment was separately reported as a smaller deduction. Because the material had been furnished and considered in the assessment under Section 143(3), the reopening rested on a misreading of records, non-application of mind and a change of opinion, without fresh tangible material showing escaped income. The show-cause notice and consequential order were quashed. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799782