https://www.taxtmi.com/caselaws?id=768620 ITAT Jaipur allowed the appeal where AO passed assessment order u/s 148 r.w.s. 144 making additions on different grounds than those recorded for reopening. Revenue reopened assessment based on unverified cash deposits of Rs 42,46,000 in assessee's ICICI Bank account for FY 2011-12. However, AO made additions based on profit and loss account/balance sheet submitted by assessee, not the cash deposits mentioned in reopening reasons. ITAT held that once AO abstained from making additions on original reopening reasons, his jurisdiction ceased and he could not tax other income discovered during proceedings. Following Shri Ram Singh case precedent, tribunal ruled AO lacked jurisdiction to make additions on grounds different from reopening reasons. en-us Mon, 10 Mar 2025 00:00:00 +0530 Wed, 09 Apr 2025 14:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768620 ITAT Jaipur allowed the appeal where AO passed assessment order u/s 148 r.w.s. 144 making additions on different grounds than those recorded for reopening. Revenue reopened assessment based on unverified cash deposits of Rs 42,46,000 in assessee's ICICI Bank account for FY 2011-12. However, AO made additions based on profit and loss account/balance sheet submitted by assessee, not the cash deposits mentioned in reopening reasons. ITAT held that once AO abstained from making additions on original reopening reasons, his jurisdiction ceased and he could not tax other income discovered during proceedings. Following Shri Ram Singh case precedent, tribunal ruled AO lacked jurisdiction to make additions on grounds different from reopening reasons. Case-Laws Income Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768620