The Hon’ble Tribunal ruled in favor of the assessee, quashing the reassessment orders for both assessment years in question.  The Hon’ble Tribunal held that since no addition was made on the primary ground for which the reassessment was initiated, the A.O.  lacked jurisdiction to make independent additions. The Hon’ble Tribunal relied on judicial precedents, including the case of CIT v. Jet Airways (I) Ltd(2011) 331 ITR 326 (Bom)(HC)  and directed deletion of all independent additions made by the AO. Tribunal also held that  the AO has   not obtained  approval for converting limited scrutiny in to complete scrutiny hence the order is not valid.  (AY. 2013-14, 2015-16)