Held, if no addition was made in the reassessment order on the issue for which it was reopened, then any other addition could not be made. (AY. 2012-13).
Pushpa Singh v. PCIT (2022)98 ITR 79 /(2023) 224 TTJ 20(Pat) (Trib)
S. 147 : Reassessment-Additions made for issues different from ground of reassessment-Additions not sustainable. [S. 148]