Assessee was an agriculturist having no any other source of income than agricultural income. Since, income from agricultural operations was exempt from tax, he was not obliged to file return of income. Assessing Officer based on information that assessee had deposited a sum of Rs. 76 lakhs in bank, initiated reassessment proceedings in case of assessee by recording reasons that income to extent of Rs. 76 lakhs had escaped assessment.  Accordingly, notices under section 148 was issued. Assessing Officer passed reassessment order wherein he had made additions on account of agricultural income by treating the same as income from other sources and further made additions of Rs. 76 lakhs being cash deposited during demonetization as unexplained money under section 69A. CIT(A)  deleted the addition made on account of cash deposited in the bank account by accepting the plea that said account did not belong to the assessee and further restricted the addition on account of interest made by the Assessing Officer and upheld the addition made on account of agriculture income, treating the same as income from other sources. On appeal, the assessee contended that once the very basis of initiation of proceedings under section 147 did not survive, the Assessing Officer had no jurisdiction to consider those issues which were not forming part of the reasons for reopening. Tribunal held that   once information regarding cash deposited in bank was found to be incorrect and addition made on this account was deleted, it was established that reasons for which case of assessee was reopened had no legs to stand, therefore, Assessing Officer had exceeded his jurisdiction in making additions on issues which were not forming part of reasons recorded for reopening and, thus, no additions could be made beyond reasons recorded for initiating proceedings under section 147 and addition was  deleted (AY. 2015-16)