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 ?
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Order u/s 147
Replies (3)
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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