https://www.taxtmi.com/caselaws?id=391867 The Tribunal allowed the appeal of the assessee, holding that the Assessing Officer (AO) could not make any addition on issues other than the one for which the assessment was reopened. Since no addition was made on the original issue for which the case was reopened, the other additions including the deemed dividend under section 2(22)(e) could not be sustained. The Tribunal allowed the grounds related to the validity of the notice under section 148 and the jurisdiction and application of mind in issuing the notice. The appeal was allowed, and the order was pronounced on 13/01/2020. en-us Mon, 13 Jan 2020 00:00:00 +0530 Sat, 08 Feb 2020 07:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391867 The Tribunal allowed the appeal of the assessee, holding that the Assessing Officer (AO) could not make any addition on issues other than the one for which the assessment was reopened. Since no addition was made on the original issue for which the case was reopened, the other additions including the deemed dividend under section 2(22)(e) could not be sustained. The Tribunal allowed the grounds related to the validity of the notice under section 148 and the jurisdiction and application of mind in issuing the notice. The appeal was allowed, and the order was pronounced on 13/01/2020. Case-Laws Income Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391867