AO not required to confine assessment only on issue for which assessment was reopened

M.R. Enterprises Vs ITO (ITAT Delhi) Admittedly, in the present case the assessment was reopened on the basis of cash deposited in the bank account and no addition has been made by the Assessing Officer regarding deposit of this amount. It is seen that the assessee has not raised this issue before the learned CIT(Appeals). However, this being a legal ground which goes to the very root of the jurisdiction, therefore, same is admitted and is being adjudicated. I have considered the objections of the assessee regarding framing of the assessment qua the issue other than the issue for which the ass...