https://www.taxtmi.com/highlights?id=104419 Cash and transfer entries from a subsequent financial year were included in the Assessment Year 2022-23 assessment, despite the relevant year being Financial Year 2021-22. The High Court treated the unresolved revisional challenge to those entries as material and held that its inadequate consideration vitiated both the assessment and revisional orders. Those orders were set aside, and the assessing authority must make a fresh determination within two months in accordance with law. The merits of the unexplained cash-deposit addition remain open. en-us Thu, 01 Oct 2026 07:40:28 +0530 Thu, 01 Oct 2026 07:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104419 Cash and transfer entries from a subsequent financial year were included in the Assessment Year 2022-23 assessment, despite the relevant year being Financial Year 2021-22. The High Court treated the unresolved revisional challenge to those entries as material and held that its inadequate consideration vitiated both the assessment and revisional orders. Those orders were set aside, and the assessing authority must make a fresh determination within two months in accordance with law. The merits of the unexplained cash-deposit addition remain open. Highlights Income Tax Thu, 01 Oct 2026 07:40:28 +0530 https://www.taxtmi.com/highlights?id=104419