1999 (10) TMI 18

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..... erred the following question for the opinion of this court : "Whether, in the course of making reassessment after having validly initiated reassessment proceedings under section 147(a) of the Income-tax Act, 1961, in respect of certain items of escaped income, the Income-tax Officer can also add/disallow in computing the total income of the assessee certain other items which were allowed by him a .....

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..... rding to him, should not have been allowed by the Income-tax Officer making the original assessment. It is not the case of the Income-tax Officer that such allowances were made on account of non-disclosure of any facts by the assessee. The disallowances were made by the subsequent officer only because he was of a different opinion." The Tribunal held that in reassessment proceedings, this could n .....

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..... of reassessment inconsistent with the original order of assessment in respect of matters which are not the subject-matter of proceedings under section 147 and a matter not agitated in the concluded original assessment proceedings cannot be permitted to be agitated in such reassessment proceedings unless relatable to the item sought to be taxed as escaped income. In our view, therefore, for the rea .....

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