add whatsnew

Author: quangngd

doc/source/whatsnew/v3.0.0.rst

@@ -766,6 +766,7 @@ Reshaping
 - Bug in :meth:`DataFrame.unstack` producing incorrect results when ``sort=False`` (:issue:`54987`, :issue:`55516`)
 - Bug in :meth:`DataFrame.merge` when merging two :class:`DataFrame` on ``intc`` or ``uintc`` types on Windows (:issue:`60091`, :issue:`58713`)
 - Bug in :meth:`DataFrame.pivot_table` incorrectly subaggregating results when called without an ``index`` argument (:issue:`58722`)
+- Bug in :meth:`DataFrame.stack` with the new implementation where ``ValueError`` is raised when ``level=[]`` (:issue:`60740`)
 - Bug in :meth:`DataFrame.unstack` producing incorrect results when manipulating empty :class:`DataFrame` with an :class:`ExtentionDtype` (:issue:`59123`)
 
 Sparse