Reassessment Invalid without Fresh Notice when No Addition made on Reopened Issue: ITAT Pune

Navjyoti Farming Private Limited Vs ITO (ITAT Pune)

ITAT Pune held that when no addition has been made on account of which the case was reopened, the Assessing Officer cannot make any other addition without issuing a fresh notice u/s 148 of the Act.

Facts- The assessee is a company engaged in the business of all kinds of farming, horticulture, sericulture, pisiculture, dairy, gardening and other agricultural related activities. During the relevant year, AO completed the assessment u/s 143(3) of the Act on 11.03.2015 accepting the returned income filed by th

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