Held that when an assessment is reopened for a reason but no addition is made in the reassessment proceedings in respect of that reason or when the addition is deleted, no further addition can be made in the reassessment proceedings. (AY. 2013-14)
Vijeta Shukla (Smt.) v. Dy. CIT (2021) 86 ITR 169 (Lucknow)(Trib.)
S. 147 : Reassessment-Recorded reasons-No addition was made on the basis of recorded reasons-Addition was made on long term capital gains-Reassessment was not valid. [S. 148]