AO can make addition on ground other then on which he re-opened the Assessment

RELEVANT PARAGRAPH 10. Section 147 provides that “……………….. the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment, the may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable tot ax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section ……..” 11. The law is clear from the above extraction. What is to be assessed is the income which the Assessing Officer has believed to have escaped asses...