https://www.taxtmi.com/caselaws?id=800095 Faceless reassessment under Section 147 may be transferred on a case-by-case basis from NFAC to the Jurisdictional Assessing Officer, who may validly complete it; the draft-order procedure under Section 144B does not apply where that officer completes the reassessment. A deduction for political contributions may be disallowed where investigation material, banking trail and the recipient political party's identified modus operandi support disallowance. Detailed bank narration of receipts and repayments can explain disputed credits and preclude treatment as unexplained money. Ledger evidence of ELSS mutual-fund investment supports a claimed Section 80C deduction. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800095 Faceless reassessment under Section 147 may be transferred on a case-by-case basis from NFAC to the Jurisdictional Assessing Officer, who may validly complete it; the draft-order procedure under Section 144B does not apply where that officer completes the reassessment. A deduction for political contributions may be disallowed where investigation material, banking trail and the recipient political party's identified modus operandi support disallowance. Detailed bank narration of receipts and repayments can explain disputed credits and preclude treatment as unexplained money. Ledger evidence of ELSS mutual-fund investment supports a claimed Section 80C deduction. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800095