Held, that the case was reopened for the reason of claim of non-genuine expenses but the additions were made on different account, such as, sundry creditors, depreciation and tax deducted at source. Since, the Assessing Officer recorded the reasons which were not found to exists on the record in as much as additions were made, the reassessment framed is quashed.(AY.2011-12, 2012-13, 2013-14)
Bharti Singh (Smt.) v. Asst. CIT (2023)107 ITR 26 (SN)(Amritsar) (Trib)
S. 147 : Reassessment-Reasons recorded-No addition is made on the basis of recorded reasons-Addition is made on other grounds which are not part of the recorded reasons-Reassessment is quashed.[S. 148]