https://www.taxtmi.com/caselaws?id=802485 Where a return filed after a reassessment notice is accepted, failure to issue a scrutiny notice under section 143(2) invalidates the assessment. A best judgment assessment based on non-compliance is unjustified where the assessment record contains the taxpayer's response and supporting records. Accepted agricultural income and documented cash withdrawals may explain alleged unexplained money and bank credits, respectively, preventing the corresponding additions from surviving. en-us Thu, 22 Oct 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802485 Where a return filed after a reassessment notice is accepted, failure to issue a scrutiny notice under section 143(2) invalidates the assessment. A best judgment assessment based on non-compliance is unjustified where the assessment record contains the taxpayer's response and supporting records. Accepted agricultural income and documented cash withdrawals may explain alleged unexplained money and bank credits, respectively, preventing the corresponding additions from surviving. Case-Laws Income Tax Thu, 22 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802485