https://www.taxtmi.com/highlights?id=58605 Reopening of assessment u/s 147 - Since, in the instant case, admittedly no addition has been made on account of the issue for which the case of the assessee was reopened but addition has been made on some other ground without issuing fresh notice under section 148 after recording reasons under section 147 for escapement of income, therefore, the addition made by the A.O does not survive being not in accordance with Law. - AT en-us Fri, 02 Jul 2021 13:52:50 +0530 Fri, 02 Jul 2021 13:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58605 Reopening of assessment u/s 147 - Since, in the instant case, admittedly no addition has been made on account of the issue for which the case of the assessee was reopened but addition has been made on some other ground without issuing fresh notice under section 148 after recording reasons under section 147 for escapement of income, therefore, the addition made by the A.O does not survive being not in accordance with Law. - AT Highlights Income Tax Fri, 02 Jul 2021 13:52:50 +0530 https://www.taxtmi.com/highlights?id=58605