https://www.taxtmi.com/caselaws?id=205035 The Appellate Tribunal ITAT, Mumbai, allowed the appeals challenging the correctness of CIT(A)'s orders for assessment years 2000-2001 and 2001-02. The reassessment lacked a legally sustainable foundation as there was no evidence of electricity theft by the assessee. The judgment emphasized that when the ground for reassessment is abandoned during assessment proceedings, no other additions can be made. Consequently, the additions made during reassessment were directed to be deleted, and both appeals were allowed in favor of the assessee. en-us Thu, 03 Mar 2011 00:00:00 +0530 Wed, 06 Jul 2011 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205035 The Appellate Tribunal ITAT, Mumbai, allowed the appeals challenging the correctness of CIT(A)'s orders for assessment years 2000-2001 and 2001-02. The reassessment lacked a legally sustainable foundation as there was no evidence of electricity theft by the assessee. The judgment emphasized that when the ground for reassessment is abandoned during assessment proceedings, no other additions can be made. Consequently, the additions made during reassessment were directed to be deleted, and both appeals were allowed in favor of the assessee. Case-Laws Income Tax Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205035