{"id":62559,"date":"2026-07-22T20:03:15","date_gmt":"2026-07-22T14:33:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajesh-kumar-bansal-v-ito-2025-128-itr-123-chd-trib\/"},"modified":"2026-07-22T20:03:15","modified_gmt":"2026-07-22T14:33:15","slug":"rajesh-kumar-bansal-v-ito-2025-128-itr-123-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajesh-kumar-bansal-v-ito-2025-128-itr-123-chd-trib\/","title":{"rendered":"Rajesh Kumar Bansal v. ITO (2025) 128 ITR 123 (Chd.)(Trib.)."},"content":{"rendered":"<p>The assessment was reopened on the ground that income from sale of flats had escaped assessment. However, in the reassessment order, no addition was made on that issue, and instead additions were made towards unexplained sundry creditors. The Tribunal held that where the Assessing Officer does not make any addition on the issue for which the assessment was reopened, he cannot make additions on altogether different issues unless fresh reasons are recorded and the assessment is validly reopened in respect thereof. Accordingly, the additions relating to sundry creditors were held to be beyond the scope of reassessment and were deleted. (AY. 2012-13 to 2014-15.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment -Addition cannot be made on issues unconnected with reasons recorded for reopening. Addition was deleted. [S. 148]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62559","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gh1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62559"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62559\/revisions"}],"predecessor-version":[{"id":62560,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62559\/revisions\/62560"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}