No additions in respect of issues that were not covered by reasons recorded for reassessment

INCOME TAX : Where specific subject matter, reasons recorded and notice issued under section 147/148 was with respect to under utilization of income of assessee trust for which there had been no addition made, but Assessing Officer made addition on account of 'anonymous donation' under section 115BBC, Assessing Officer having acted beyond his jurisdiction, Commissioner (Appeals) had rightly directed Assessing Officer to delete addition so made

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