https://www.taxtmi.com/caselaws?id=800123 Assessment for Financial Year 2021-22 cannot rest on cash-deposit and fund-transfer entries recorded in Financial Year 2022-23 unless their relevance to the assessment year is properly determined. Credits dated 4 to 21 May 2022 were identified in the revision record as pertaining to Assessment Year 2022-23. Failure to address the objection concerning this temporal mismatch in revision undermines the validity of the addition and revisional action, as the objection goes to the root of the assessment. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800123 Assessment for Financial Year 2021-22 cannot rest on cash-deposit and fund-transfer entries recorded in Financial Year 2022-23 unless their relevance to the assessment year is properly determined. Credits dated 4 to 21 May 2022 were identified in the revision record as pertaining to Assessment Year 2022-23. Failure to address the objection concerning this temporal mismatch in revision undermines the validity of the addition and revisional action, as the objection goes to the root of the assessment. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800123