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    <description>The Tribunal quashed the reassessment order, finding that the Assessing Officer exceeded his jurisdiction by making additions unrelated to the original reason for reopening the assessment. The reassessment proceedings were deemed beyond the AO&#039;s jurisdiction, leading to the allowance of the assessee&#039;s appeal and the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal quashed the reassessment order, finding that the Assessing Officer exceeded his jurisdiction by making additions unrelated to the original reason for reopening the assessment. The reassessment proceedings were deemed beyond the AO&#039;s jurisdiction, leading to the allowance of the assessee&#039;s appeal and the dismissal of the Revenue&#039;s appeal.</description>
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