Reasons recorded for reassessment cannot be substituted, added or deleted

Chetna Dilip Doshi Vs ITO (ITAT Mumbai) Facts- The assessee is an individual and has filed the ROI on 23.07.2009 declaring total income of Rs. 2,16,526. On 25 October 2008, the assessee along with her husband purchased flat for a total consideration of Rs. 41,00,000. The return filed by the assessee was selected for scrutiny and notice u/s 142(1) of the Act was issued asking for detail of premises owned by the assessee, which was duly replied by the assessee. The AO passed order dated 29 August 2011 u/s 143(3) of the Act, after considering the response of the assessee to notices issued under s...