No addition during reassessment of a particular expense which has been duly examined by the AO during Original Assessment proceedings

Whether notice u/s 148 can be issued for disallowance of a particular expense which has been duly examined by the AO during the Assessment proceedings by asking for specific details but not mentioned in Assessment Order. In the instant case, the assessee incurred certain losses on account of non- recovery of money and accordingly reduced from the income. The amount so written off was duly examined by the AO and no adjustment was made for it. Later, a notice u/s 148 was issued stating that said issue has not been examined earlier as not specified in the Assessment order. The Hon’ble High Cou...