Can the Income Tax Department Make New Additions in Reassessment If the Original Reason for Reopening Fails? Bangalore ITAT Says No Keywords: reassessment under Section 147, Section 147 jurisdiction, reassessment addition, original reason for reopening fails, Section 54 disallowance, ITAT Bangalore reassessment, Income Tax reassessment law, fishing inquiry reassessment, Section 148 notice, reassessment jurisdiction. No Addition…
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