https://www.taxtmi.com/caselaws?id=427154 The Tribunal found that the Assessing Officer lacked jurisdiction as there was no connection between the reasons recorded and the additions made during the assessment under Section 147/143(3). Since no additions were made based on the reasons for reopening the case, the Tribunal held that the Assessing Officer exceeded jurisdiction. Therefore, the appeal of the assessee was allowed. en-us Wed, 03 Aug 2022 00:00:00 +0530 Fri, 02 Sep 2022 10:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427154 The Tribunal found that the Assessing Officer lacked jurisdiction as there was no connection between the reasons recorded and the additions made during the assessment under Section 147/143(3). Since no additions were made based on the reasons for reopening the case, the Tribunal held that the Assessing Officer exceeded jurisdiction. Therefore, the appeal of the assessee was allowed. Case-Laws Income Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427154