https://www.taxtmi.com/caselaws?id=409200 The Tribunal held that the Assessing Officer could not make an addition unrelated to the reason for reopening the assessment without issuing a fresh notice under section 148. As the AO did not make any addition related to the original reason for reopening, the Tribunal deemed the addition of Rs. 3 crores invalid. Consequently, the Tribunal directed the AO to delete the addition, allowing the appeal and ruling in favor of the assessee. The order was pronounced on 24.06.2021. en-us Thu, 24 Jun 2021 00:00:00 +0530 Tue, 11 Oct 2022 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409200 The Tribunal held that the Assessing Officer could not make an addition unrelated to the reason for reopening the assessment without issuing a fresh notice under section 148. As the AO did not make any addition related to the original reason for reopening, the Tribunal deemed the addition of Rs. 3 crores invalid. Consequently, the Tribunal directed the AO to delete the addition, allowing the appeal and ruling in favor of the assessee. The order was pronounced on 24.06.2021. Case-Laws Income Tax Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409200