Case Name: Mahesh Kumar v. ITO
Court/Bench: Income Tax Appellate Tribunal, Delhi Bench “G”
Coram: Justice (Retd.) C.V. Bhadang (President – Third Member), Shri Mahavir Singh (Vice President), Shri Brajesh Kumar Singh (Accountant Member)
Appeal No.: ITA No. 2650/Del/2024
Date of Hearing & Pronouncement: 06 August 2025
Assessment Year: 2012–13
If AO accepts that the reason for reopening does not survive, he cannot make additions on other issues; however, if he makes addition on the recorded reason, Explanation 3 to section 147 permits him to assess other income noticed during reassessment.
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