Venkata Siva Reddy Nellore vs ITO

Whether reopening of assessment under section 147 is valid when notice under section 148 was issued before the expiry of time limit for issuing notice under section 143(2) --- Held No. Whether the Assessing Officer can make additions on other issues when the original reason for reopening ceases to exist --- Held No. Whether compensation received for acquisition of kutcha houses/huts on agricultural land is taxable as income from other sources --- Held No (implied from Tribunal's reasoning that assessment was without jurisdiction).