https://www.taxtmi.com/caselaws?id=802534 Under sections 147 and 148 of the Income-tax Act, 1961, assessment of other income discovered during reassessment is supplemental to assessment of the income forming the basis for reopening. Reassessment cannot be sustained solely for an unrelated addition when no income is assessed on the original reopening issue. Where search-based reasons do not refer to a section 14A disallowance and no addition is made on the issues identified in those reasons, reassessment for that disallowance is without jurisdiction. en-us Fri, 09 Oct 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802534 Under sections 147 and 148 of the Income-tax Act, 1961, assessment of other income discovered during reassessment is supplemental to assessment of the income forming the basis for reopening. Reassessment cannot be sustained solely for an unrelated addition when no income is assessed on the original reopening issue. Where search-based reasons do not refer to a section 14A disallowance and no addition is made on the issues identified in those reasons, reassessment for that disallowance is without jurisdiction. Case-Laws Income Tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802534