INCOME TAX ACT, 1961

--Reassessment --Scope Ground for reopening assessment whether existed--Return of assessee was processed under section 143(1). Subsequently assessment was reopened on information that assessee had accepted accommodation entries. During reassessment proceedings AO also made some other additions unrelated to basis of reassessment. In appeal Commissioner (Appeals) confirmed additions (Rs. 31 lakhs) which was basis for reopening while other additions were deleted. Both assessee as well as revenue were in appeal. Assessee's appeal was allowed, deleting addition (Rs. 31 lakhs) against which there was no appeal from revenue. Tribunal also deleted additions which were not part of 'Reasons to believe'. Held: Since grounds for reopening reassessment did not exist any longer and no additions were ultimately made on that account, additions in respect of other items which were not part of 'reasons to believe' could not be made. [Para 3]