AO can not reassess other income without assessing the initial ground

In the case of CIT vs Infinity Infotech Pvt Ltd, Calcutta High Court has raised a question on the assessment proceedings initiated u/s 147 . The aggrieved assessee moved to Court against the tribunal order. 

The Court held that assessment u/s 147 should address the specific reason for which it was opened otherwise the department has no right to reassess other income which came in light later.