https://www.taxtmi.com/caselaws?id=436608 The Tribunal upheld the CIT(A)'s decision that the Assessing Officer could not make additions on issues not part of the reasons for reopening if no addition was made on the initial grounds. The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision as consistent with judicial precedents. en-us Thu, 13 Apr 2023 00:00:00 +0530 Mon, 17 Apr 2023 08:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436608 The Tribunal upheld the CIT(A)'s decision that the Assessing Officer could not make additions on issues not part of the reasons for reopening if no addition was made on the initial grounds. The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision as consistent with judicial precedents. Case-Laws Income Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436608