https://www.taxtmi.com/caselaws?id=801884 Pure legal challenges to a reassessment notice may be admitted where they require no further factual inquiry and affect the root of reassessment. However, grounds not adjudicated by the first appellate authority do not arise from its order and cannot be determined at the Tribunal stage. The first-appellate order was set aside, and the reassessment challenge and remaining grounds were remitted to the Commissioner (Appeals) for adjudication. No determination was made on reassessment validity or the addition. en-us Thu, 22 Oct 2026 00:00:00 +0530 Wed, 28 Oct 2026 07:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801884 Pure legal challenges to a reassessment notice may be admitted where they require no further factual inquiry and affect the root of reassessment. However, grounds not adjudicated by the first appellate authority do not arise from its order and cannot be determined at the Tribunal stage. The first-appellate order was set aside, and the reassessment challenge and remaining grounds were remitted to the Commissioner (Appeals) for adjudication. No determination was made on reassessment validity or the addition. Case-Laws Income Tax Thu, 22 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801884