https://www.taxtmi.com/caselaws?id=185580 The Tribunal allowed the appeal in a case concerning re-assessment proceedings for the assessment year 1999-2000. The AO initiated re-assessment based on unsustainable reasons, including errors in deduction calculation and lack of proof for donations. Despite completing the assessment without disallowances, the AO attempted to assess other income. Relying on CIT vs. Jet Airways (I) Ltd., the Tribunal held that as the initial reasons did not lead to income escapement, the AO lacked jurisdiction to assess additional income. Consequently, the Tribunal set aside the assessment order. en-us Fri, 14 Jan 2011 00:00:00 +0530 Sat, 20 Aug 2016 11:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185580 The Tribunal allowed the appeal in a case concerning re-assessment proceedings for the assessment year 1999-2000. The AO initiated re-assessment based on unsustainable reasons, including errors in deduction calculation and lack of proof for donations. Despite completing the assessment without disallowances, the AO attempted to assess other income. Relying on CIT vs. Jet Airways (I) Ltd., the Tribunal held that as the initial reasons did not lead to income escapement, the AO lacked jurisdiction to assess additional income. Consequently, the Tribunal set aside the assessment order. Case-Laws Income Tax Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185580