Without assessing escaped income AO cannot assess other items of income

Vineet Mittal Vs ITO (ITAT Delhi)

In this case it is evident that the addition ultimately made by the Assessing Officer while completing the assessment has no connection with the income for escapement of which the Assessing Officer reopened the assessment under section 147 of the Act. Thus, it is patent and obvious, the Assessing Officer reopened the assessment for assessing a particular item of income, whereas, instead of assessing that income he has added another item of income which was not the subject matter of reopening. The ratio

Please become a Premium member. If you are already a Premium member, login here to access the full content.