Assessment Addition Invalid: No Fresh Notice Issued u/s 148 for New Grounds in Reopened Case u/s 147.

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....Reopening of assessment u/s 147 - Since, in the instant case, admittedly no addition has been made on account of the issue for which the case of the assessee was reopened but addition has been made on some other ground without issuing fresh notice under section 148 after recording reasons under section 147 for escapement of income, therefore, the addition made by the A.O does not survive being not in accordance with Law. - AT....