Held that when no addition was made on grounds on which notice is issued, other additions do not survive. Reassessment was quashed. (AY. 2012-13, 2015-16)
Edelweiss Rural and Corporate Services Pvt. Ltd. v. CIT (2022) 98 ITR 69 (SN) (Mum)(Trib)
S. 147 : Reassessment-No addition was made on grounds on which notice is issued-Other additions do not survive-Reassessment was quashed. [S. 92C, 133A, 148]