https://www.taxtmi.com/caselaws?id=472561 Reassessment initiated by a notice under section 148A(b) within three years from the end of the relevant assessment year falls under section 149(1)(a), for which PCIT approval under section 151 is valid. Search-derived information from another person's case does not by itself displace the jurisdictional Assessing Officer. A political-donation deduction under section 80GGC is unavailable where unrebutted search statements and seized records connect the recipient political party with accommodation-entry operations; payment through banking channels and donation receipts alone do not prove the transaction's genuineness. en-us Fri, 12 Jun 2026 00:00:00 +0530 Thu, 15 Oct 2026 19:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472561 Reassessment initiated by a notice under section 148A(b) within three years from the end of the relevant assessment year falls under section 149(1)(a), for which PCIT approval under section 151 is valid. Search-derived information from another person's case does not by itself displace the jurisdictional Assessing Officer. A political-donation deduction under section 80GGC is unavailable where unrebutted search statements and seized records connect the recipient political party with accommodation-entry operations; payment through banking channels and donation receipts alone do not prove the transaction's genuineness. Case-Laws Income Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472561