https://www.taxtmi.com/caselaws?id=290158 The Tribunal dismissed both appeals of the Revenue, holding that the Assessing Officer must first make an addition on the specific issue that justified the reopening of the assessment before addressing any other issues. The reassessment based on different grounds than those recorded for reopening was deemed invalid, as the AO lacked jurisdiction to assess new issues without addressing the original grounds for reopening. en-us Wed, 22 May 2019 00:00:00 +0530 Fri, 11 Sep 2020 11:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290158 The Tribunal dismissed both appeals of the Revenue, holding that the Assessing Officer must first make an addition on the specific issue that justified the reopening of the assessment before addressing any other issues. The reassessment based on different grounds than those recorded for reopening was deemed invalid, as the AO lacked jurisdiction to assess new issues without addressing the original grounds for reopening. Case-Laws Income Tax Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290158