Assessing Officer reopened assessment of assessee to examine cash deposit of certain amount in bank account. Assessing Officer inquired about cash deposit and he was satisfied with explanation given by assessee and did not make any addition on issue of cash deposit. Thereafter, Assessing Officer dealt with issue of sale of agricultural land sold by assessee and proceeded to compute capital gain on sale of agricultural land at nil. Commissioner invoked section 263 on ground that Assessing Officer should not have allowed exemption under section 54B to assessee on investment in agricultural lands purchased after due date of filing return.  On appeal Tribunal held that  since Assessing Officer did not make any addition for reasons recorded at time of issue of notice under section 148, he could not have made any addition on account of capital gain in assessment proceedings under section 147/148 and, thus, assessment order was not erroneous and prejudicial to interest of revenue. (AY. 2009-10)