https://www.taxtmi.com/caselaws?id=170317 The tribunal allowed the appeal of the assessee, quashing the entire assessment, as it concluded that additions made on different issues in reassessment proceedings are not sustainable if the Assessing Officer did not make any addition regarding the issue for which the assessment was reopened. The tribunal emphasized that the Assessing Officer cannot independently assess other income without issuing a fresh notice under section 148. Consequently, the tribunal set aside the assessment framed on other issues, ruling in favor of the assessee. en-us Thu, 25 Apr 2013 00:00:00 +0530 Wed, 25 Feb 2015 10:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170317 The tribunal allowed the appeal of the assessee, quashing the entire assessment, as it concluded that additions made on different issues in reassessment proceedings are not sustainable if the Assessing Officer did not make any addition regarding the issue for which the assessment was reopened. The tribunal emphasized that the Assessing Officer cannot independently assess other income without issuing a fresh notice under section 148. Consequently, the tribunal set aside the assessment framed on other issues, ruling in favor of the assessee. Case-Laws Income Tax Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170317