Section 147 of the Income Tax Act,1961– Reassessment– Reopening of assessment by re-examination of material already examined in original assessment under section 143(3) was not valid. Further , no addition having been made on item specified in reasons recorded but addition made on another item of income, reassessment was not sustainable – Eagle Burgmann India P. Ltd. Vs. Deputy Commissioner of income tax [2020] 203 TTJ (Mumbai) 477