Order u/s 147

in case where no addition is made on the reason for which the case was reopened.
Can any other addition (on another issue which was not mentioned in the reasons) be made in the assessment order u/s 143(3)/147 of the Act.

any case law ?
Replies (3)
Quick Summary
This discussion examines whether an Assessing Officer (AO) can make new additions to an assessment order under Section 143(3)/147 if those issues were not part of the original reasons for reopening the case. While some case law suggests this is not permissible, the thread seeks clarification and relevant legal precedents where such additions have been upheld.

yes. If any other issue comes to the notice of the AO during the reassessment proceedings, additions can be made thereon.

But there are many case laws wherein it is held that addition cannot be made. if any case law in your view wherein it was held that addition can be made, please mention.

Try this link. Should help. https://surl.li/skvur

 

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