Reassessment u/s 147 Invalid if Additions Aren't on Notified Issue; CIT(A) Order Set Aside, Additions Deleted.

Reopening of assessment u/s 147 - once the additions are not made on the issue for which the notice was issued, the AO is not permitted to make any other addition, accordingly we set aside the order of the Ld.CIT(A) and delete the addition made by the AO. .....

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