Other addition in reassessment proceedings not sustainable if Foundational Additions are deleted 

Meenakshi Dhanaji Patil Vs ITO (ITAT Pune)

Assessing Officer can make `other addition’ in the reassessment proceedings, provided, the `foundational addition’ is made. When this proposition is taken to a next level, no different consequences will emerge, if the `foundational addition’ is itself finally deleted in an appeal. In such a scenario, the `other addition’ made by the Assessing Officer would automatically cease to stand in isolation. This view has been affirmed by the Hon’ble jurisdictional High Court in

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