https://www.taxtmi.com/caselaws?id=334358 A reassessment reopened on a mismatch between gross receipts and TDS certificates could not be sustained when the mismatch was explained and no addition was made on that recorded reason. The addition ultimately made on an unrelated issue of alleged non-deduction of tax at source on freight payments was held impermissible, because reassessment must stand on the basis recorded for reopening. Since the original ground for reopening failed, the reassessment and the resulting addition were unsustainable, and relief followed for the assessee. en-us Thu, 08 Sep 2016 00:00:00 +0530 Thu, 10 Nov 2016 22:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334358 A reassessment reopened on a mismatch between gross receipts and TDS certificates could not be sustained when the mismatch was explained and no addition was made on that recorded reason. The addition ultimately made on an unrelated issue of alleged non-deduction of tax at source on freight payments was held impermissible, because reassessment must stand on the basis recorded for reopening. Since the original ground for reopening failed, the reassessment and the resulting addition were unsustainable, and relief followed for the assessee. Case-Laws Income Tax Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334358