https://www.taxtmi.com/caselaws?id=800875 De novo reassessment of an assessment completed under section 143(3) must be limited to the specific unsecured loans requiring examination. Where replies and supporting material were furnished, adverse inference related only to identified loans, and other loans were accepted, an appellate remand requires a rational nexus with the disputed issue. Reconsideration should not unsettle accepted findings without adverse material or findings against them. The remand is therefore confined to examination of the disputed unsecured loans, while accepted findings on the remaining loans remain undisturbed. en-us Mon, 31 Aug 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800875 De novo reassessment of an assessment completed under section 143(3) must be limited to the specific unsecured loans requiring examination. Where replies and supporting material were furnished, adverse inference related only to identified loans, and other loans were accepted, an appellate remand requires a rational nexus with the disputed issue. Reconsideration should not unsettle accepted findings without adverse material or findings against them. The remand is therefore confined to examination of the disputed unsecured loans, while accepted findings on the remaining loans remain undisturbed. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800875