https://www.taxtmi.com/caselaws?id=411845 The Tribunal deemed the reassessment proceedings invalid as the Assessing Officer (AO) did not make any additions based on the original reasons for reopening the assessment. The additions on unrelated issues were also considered invalid. The appeal was partly allowed, and the reassessment proceedings under Section 147 of the Income Tax Act were quashed. en-us Thu, 02 Sep 2021 00:00:00 +0530 Sat, 04 Sep 2021 08:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411845 The Tribunal deemed the reassessment proceedings invalid as the Assessing Officer (AO) did not make any additions based on the original reasons for reopening the assessment. The additions on unrelated issues were also considered invalid. The appeal was partly allowed, and the reassessment proceedings under Section 147 of the Income Tax Act were quashed. Case-Laws Income Tax Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411845