https://www.taxtmi.com/caselaws?id=433177 The Tribunal quashed the reassessment proceedings under section 147, holding that the AO did not have jurisdiction to make additions unrelated to the reasons for reopening the assessment. Consequently, the appeal was allowed in favor of the assessee. en-us Wed, 11 Jan 2023 00:00:00 +0530 Mon, 23 Jan 2023 11:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433177 The Tribunal quashed the reassessment proceedings under section 147, holding that the AO did not have jurisdiction to make additions unrelated to the reasons for reopening the assessment. Consequently, the appeal was allowed in favor of the assessee. Case-Laws Income Tax Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433177