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2013 (4) TMI 703 - AT - Income TaxReopening of assessment - receipt of commission from Regency Hospital Ltd. on which tax deducted at source was not deducted - whether the additions made on different issues in a reassessment proceedings after having satisfied on an issue on which the assessment was reopened, are sustainable in the eyes of law? - Held that:- It is abundantly clear that the Assessing Officer has not made any addition with respect to receipt of commission from Regency Hospital Ltd. on which the assessment was reopened by the Assessing Officer. The Assessing Officer has made addition on other issues which were not part of the reasons recorded for reopening the assessment. Therefore, in the light of judgments Ranbaxy Laboratories Ltd. v. CIT reported in [2011 (6) TMI 4 - DELHI HIGH COURT] & CIT v. Software Consultants [2012 (2) TMI 18 - the assessment framed by the Assessing Officer on other issues is not sustainable in the eyes of law. We accordingly set aside the assessment framed on other issues. Since the entire assessment is quashed, we find no justification to adjudicate the appeal on other grounds. Accordingly, the appeal of the assessee stands allowed. - Decided in favour of assesse.
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