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2012 (10) TMI 100 - AT - Income TaxReopening assessment u/s 147 - addition to income - Held that:- A.O. while reopening the assessment dated 16.08.2010, which is under appeal, considered only two items of income. First one is Rs.42,03,882/- as per original assessment under section 143(3) dated 29.12.2006 which has been deleted by CIT(A) in the appeal filed by the assessee against the AO’s order dated 29.12.2006. Therefore, this part of the income does not survive and liable to be deleted. The second item of income is Rs.17,18,669/- which has been made by the A.O. on the basis of direction by the CIT(A) which was while passing the order in A.Y. 2004-05 has quashed by I.T.A.T. Thus, when the direction itself has been quashed, there is no question of taking action under section 147 in A.Y. 2005-06. Therefore, this addition also does not survive. Since the amount of total income including addition made by the A.O. of Rs.17,18,669/- does not survive in the light of the order of CIT(A) dated 29.10.2010 for A.Y. 2005-06 and the order of I.T.A.T. for A.Y. 2004-05 therefore, there is no question of computing the assessee’s total income at Rs.59,22,551 (42,03,882 + 17,18,669). Thus, both the amounts of income are hereby deleted.
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