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Income Tax | Unverified TEP Without Tangible Material Cannot Trigger Reassessment: ITAT Delhi

8 Oct 2026 · 6d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Delhi quashes reassessment based solely on anonymous unverified TEP without independent material or live link to income escapement. The post Unverified TEP Without Tangible Material Cannot Trigger Reassessment: ITAT Delhi appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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