No addition for other items if addition for reopening of reassessment not survives

Naresh Kumar Garg Vs ACIT (ITAT Delhi) When the grounds for reopening the reassessment do not exist any longer and no additions were ultimately made on that account, the addition in respect of the other items, which were not part of the ‘ reasons to believe’cannot be made. ITAT states that it is evident that the Assessing Officer himself did not make addition in respect of the first part of the items of reason recorded i.e. freight. The addition made by the Assessing Officer on the second part of the reason recorded i.e. disallowance of crane charges and boki charges has been delet...