https://www.taxtmi.com/caselaws?id=779960 ITAT (Jaipur) allowed the appeal, holding that the AO could not make additions unrelated to the reasons for reopening. Because the AO did not assess the income that formed the basis for the section 147/148 notice, he was disentitled to independently assess other income (cash deposits) discovered during proceedings. The tribunal found the AO's application of a 15% presumptive profit rate and resulting addition (upheld by CIT(A)) impermissible and directed deletion of the addition. en-us Thu, 18 Sep 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779960 ITAT (Jaipur) allowed the appeal, holding that the AO could not make additions unrelated to the reasons for reopening. Because the AO did not assess the income that formed the basis for the section 147/148 notice, he was disentitled to independently assess other income (cash deposits) discovered during proceedings. The tribunal found the AO's application of a 15% presumptive profit rate and resulting addition (upheld by CIT(A)) impermissible and directed deletion of the addition. Case-Laws Income Tax Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779960