https://www.taxtmi.com/caselaws?id=398282 In reassessment proceedings, if no addition is made on the recorded reason for reopening, the Assessing Officer cannot make independent additions on other issues without issuing a fresh notice under section 148. On that principle, revisional jurisdiction under section 263 cannot be used to compel examination of matters beyond the permissible scope of the reassessment. The article notes that the reassessment was initiated on alleged client code modification, no addition survived on that basis, and the revisional order directing further inquiry was therefore unsustainable. en-us Mon, 27 Jul 2020 00:00:00 +0530 Fri, 11 Sep 2020 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398282 In reassessment proceedings, if no addition is made on the recorded reason for reopening, the Assessing Officer cannot make independent additions on other issues without issuing a fresh notice under section 148. On that principle, revisional jurisdiction under section 263 cannot be used to compel examination of matters beyond the permissible scope of the reassessment. The article notes that the reassessment was initiated on alleged client code modification, no addition survived on that basis, and the revisional order directing further inquiry was therefore unsustainable. Case-Laws Income Tax Mon, 27 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398282