https://www.taxtmi.com/caselaws?id=430294 The Tribunal held that the Assessing Officer (AO) could not add interest income received on an income tax refund as it was not part of the reasons for reopening the assessment. The addition made by the AO was deemed invalid, and the CIT(A)'s decision was overturned, leading to the appeal of the assessee being allowed. en-us Mon, 07 Nov 2022 00:00:00 +0530 Tue, 15 Nov 2022 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430294 The Tribunal held that the Assessing Officer (AO) could not add interest income received on an income tax refund as it was not part of the reasons for reopening the assessment. The addition made by the AO was deemed invalid, and the CIT(A)'s decision was overturned, leading to the appeal of the assessee being allowed. Case-Laws Income Tax Mon, 07 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430294