In absence of addition on the ground on which reassessment was initiated, addition on other grounds will also fail

HIGH COURT OF BOMBAY Commissioner of Income-tax-4 versus Double Dot Finance Ltd. IT APPEAL NO. 856 OF 2011, CROSS OBJECTION NO. 12 OF 2010 JANUARY 21, 2013 ORDER 1. In this appeal by the revenue for the assessment year 1999-2000, the following question of law has been raised for our consideration. Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in quashing the reassessment order made by the Assessing Officer by holding that the initiation of reassessment proceedings within a period of four years was bad in law? 2. Brief Facts: ...