TMI Blog2018 (2) TMI 1780X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the reopening notice. The reassessment order has made an addition on an issue which is not a subject matter of the reasons recorded in support of the reopening notice as forming its reasonable belief that income chargeable to tax has escaped assessment The question as formulated becomes academic as our Court in Commissioner of Income Tax Vs. Jet Airways (I) Ltd. [2010 (4) TMI 431 - HIGH COU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Suresh Kumar for the appellant Ms. Aasifa Khan for the respondent ORDER P. C. 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 6th February, 2015 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2004-05. 2. The Revenue has urged the following question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while issuing the reopening notice. The reassessment order has made an addition on an issue which is not a subject matter of the reasons recorded in support of the reopening notice as forming its reasonable belief that income chargeable to tax has escaped assessment. 4. In the above view, the question as formulated becomes academic as our Court in Commissioner of Income Tax Vs. Jet Airways (I) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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