In the result, appeal filed by assessee is partly allowed
Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble
55A of the Act and re- computing Income from Long term capital gain based upon such report. Once the addition made in reassessment order based upon reasons recorded by Assessing Officer while issuing notice u/s 148 of the Act or basis of reassessment notice issued by Assessing Officer does not survive, other additions made in reassessment order itself does