https://www.taxtmi.com/caselaws?id=800556 Reassessment jurisdiction requires a notice under section 143(2) when an earlier return is requested to be treated as a return filed in response to a section 148 notice and is relied on in computing reassessed income. Non-issuance of that mandatory scrutiny notice invalidates the reassessment. An unexplained-investment addition also requires evidence linking the taxpayer to the alleged payment or acquisition. Digital property-ledger cash entries alone do not establish that link where the registered sale deed identifies another person as purchaser and the taxpayer is neither buyer nor seller; such entries cannot sustain the addition. en-us Wed, 09 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800556 Reassessment jurisdiction requires a notice under section 143(2) when an earlier return is requested to be treated as a return filed in response to a section 148 notice and is relied on in computing reassessed income. Non-issuance of that mandatory scrutiny notice invalidates the reassessment. An unexplained-investment addition also requires evidence linking the taxpayer to the alleged payment or acquisition. Digital property-ledger cash entries alone do not establish that link where the registered sale deed identifies another person as purchaser and the taxpayer is neither buyer nor seller; such entries cannot sustain the addition. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800556