2001 (11) TMI 8

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..... addition has been made in the original assessment under section 143(3) and has been confirmed by the CIT (Appeals)?" - It is only fair that if the assessee were to seek reopening of that appeal, the authorities permit such reopening. As the assessee has not appeared before us there is no way of ascertaining as to whether the assessee wants to have that appeal reopened. - The question referred to u .....

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..... a loss of Rs. 7,80,599. While making this assessment the Assessing Officer made an addition of Rs. 3 lakhs under section 40A(3) of the Income-tax Act. The assessment was reopened under section 147(b), as a disallowance under section 40A(2)(b) was not considered. The reassessment was completed on April 9, 1987. In the course of the reassessment, the Assessing Officer adopted the income as assessed .....

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..... n it was held that in reassessment proceedings it was not open to the assessee to seek a review of concluded items unconnected with the escapement of income for the purpose of computation of the income escaping assessment, and submits that the appeal against what had been held against the assessee in the original assessment could not be made the subject-matter of the appeal against the order of re .....

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