https://www.taxtmi.com/caselaws?id=465120 The assessee appealed against additions made in a reassessment disallowing various business expenditures and invoking Section 40A(3). ITAT held that the AO, after reopening the assessment for specific reasons, made no addition on those very issues, and instead proceeded to make other disallowances. Applying the settled legal principle that, absent any addition on the ground recorded for reopening, the AO lacks jurisdiction to make other additions, ITAT upheld the CIT(A)'s order quashing the reassessment. Consequently, the reassessment order and resultant disallowances were annulled. en-us Thu, 04 Sep 2025 00:00:00 +0530 Sat, 06 Dec 2025 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465120 The assessee appealed against additions made in a reassessment disallowing various business expenditures and invoking Section 40A(3). ITAT held that the AO, after reopening the assessment for specific reasons, made no addition on those very issues, and instead proceeded to make other disallowances. Applying the settled legal principle that, absent any addition on the ground recorded for reopening, the AO lacks jurisdiction to make other additions, ITAT upheld the CIT(A)'s order quashing the reassessment. Consequently, the reassessment order and resultant disallowances were annulled. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465120