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2021 (12) TMI 816 - ITAT SURATReopening of assessment - unexplained investment - Reopening on the basis of AIR information gathered from ITD System - addition being 12% of total sale turnover of assessee and income from other sources - HELD THAT:- We find that there is no discussion about the addition of income from other sources in the assessment order. Assessee vehemently submitted before us that the ld. AO has not made addition on the basis of reasons of reopening. The Hon'ble Jurisdictional High Court in CIT vs Mohmed Juned Dadani [2013 (2) TMI 292 - GUJARAT HIGH COURT] held that when on ground of which reopening of assessment was made by AO, he could not have made addition and some other grounds which did not form part of reasons recorded by him. Similar view that taken by the Hon'ble Bombay High Court in CIT vs Jet Airways [2010 (4) TMI 431 - HIGH COURT OF BOMBAY] and Hon'ble Delhi High Court in Ranbaxy Laboratories Ltd. vs CIT[2011 (6) TMI 4 - DELHI HIGH COURT] Therefore, in view of the aforesaid legal position, we find merit in the submission of ld. AR of the assessee that in absence of addition on the ground which did not form part of reasons recorded, the AO could not have make addition on some other ground, therefore, the plea of the ld. AR of the assessee is allowed and assessment order dated 11.08.2017 is set-aside. - Decided in favour of assessee.
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