Assessing Officer Cannot Independently Assess Different Income Issue if Initial Objections Accepted u/s 147.

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....Reopening of assessment u/s 147 - Addition on different ground - the Assessing Officer has accepted the objections of the assessee, and has not assessed or reassessed the income, which was the basis of the notice. - it would not be open to the Assessing Officer to assess income under some other issue independently - AT....