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    <title>Assessing Officer Cannot Independently Reassess Other Income Without Addressing Original Escaped Income u/s 147.</title>
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    <description>Reassessment u/s 147 - AO could not have independently assessed such other income without assessing the income which escaped assessment as per the reasons recorded and on the basis of which the proceedings u/s 147 were initiated. - AT</description>
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      <description>Reassessment u/s 147 - AO could not have independently assessed such other income without assessing the income which escaped assessment as per the reasons recorded and on the basis of which the proceedings u/s 147 were initiated. - AT</description>
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