When additions not made in respect of ground for which reassessment is resorted to, no other additions can be made in the course of such reassessment proceedings

Power Pack Conductors v ITO ITAT BENCH ‘SMC’ MUMBAI ITA Nos.7900 & 7901/ Mum/2010 Assessment Years: 2000-01 & 2001-2002 Decided on: 3 March 2011 Order 1. By way of these appeals, the assessee has called into question correctness of CIT(A)’s separate orders dated 30.8. 2010, in the matter of assessment under section 143(3) r.w.s. 147 of the Income tax Act, 1961, for the assessment years 2000-2001 and 2001-02, respectively. Since common grounds raised in both the appeals, they were heard together and are being disposed of by this common order for the sake o...