https://www.taxtmi.com/caselaws?id=778755 ITAT (Dehradun) held that where reassessment under s.147 was initiated for unexplained cash deposits, the AO could not make independent additions on different issues not forming part of the recorded reasons. Additions treating agricultural receipts as income from other sources and items like bank interest - neither mentioned in the reasons for reopening - exceeded jurisdiction and could not be sustained. Those additions were deleted and the assessee's appeal was allowed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 08:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778755 ITAT (Dehradun) held that where reassessment under s.147 was initiated for unexplained cash deposits, the AO could not make independent additions on different issues not forming part of the recorded reasons. Additions treating agricultural receipts as income from other sources and items like bank interest - neither mentioned in the reasons for reopening - exceeded jurisdiction and could not be sustained. Those additions were deleted and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778755