https://www.taxtmi.com/caselaws?id=362457 The Court upheld the reassessment decision, emphasizing that the Assessing Officer can assess any issue that arises during reassessment proceedings, even if not part of the original reasons recorded. The judgment favored the Revenue, validating additions made during reassessment related to Section 80(IA) and Mammen Mappillai Hall expenses but reversing the addition on deemed dividend. The Income Tax Appeal was partially allowed, affirming the Tribunal's decision on reassessment issues. en-us Tue, 29 May 2018 00:00:00 +0530 Thu, 31 Jan 2019 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362457 The Court upheld the reassessment decision, emphasizing that the Assessing Officer can assess any issue that arises during reassessment proceedings, even if not part of the original reasons recorded. The judgment favored the Revenue, validating additions made during reassessment related to Section 80(IA) and Mammen Mappillai Hall expenses but reversing the addition on deemed dividend. The Income Tax Appeal was partially allowed, affirming the Tribunal's decision on reassessment issues. Case-Laws Income Tax Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362457