The Tribunal held that that the Assessing Officer not having made any addition on the ground on which the assessment was reopened and having made various other additions, the reassessment order passed by the Assessing Officer under section 143(3) read with section 147 of the Act was bad in law and was to be quashed. (AY. 2010-11)
Satyawan v. ITO (2022)97 ITR 16 (SN) (Delhi) (Trib)
S. 147 : Reassessment-Assessment reopened on certain specific grounds-No addition was made on which the reassessment notice was issued-Additions made on other grounds-Reassessment is bad in law. [S. 143(3)]