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2018 (9) TMI 2070 - AT - Income TaxReopening of assessment u/s 147 - Disallowance of agricultural income - addition as income from other sources - HELD THAT:- In case the assessment is reopened on an issue and no addition is made on that ground and the addition is made on other issues which did not find mention in the reasons recorded for reopening the assessment, then such order of re-assessment cannot be upheld. Applying the said principle of JET AIRWAYS (I) LTD. [2010 (4) TMI 431 - HIGH COURT OF BOMBAY] to the facts of the present case being the decision of jurisdictional High Court, there is no merit in re-assessment order passed under section 148 of the Act. Jurisdiction of the JCIT i.e. online approval mentions to be JCIT, Range-I, Aurangabad - Online recording of reasons and online approval of JCIT in the absence of specific provisions under the Act provided for the same, cannot be upheld since in the relevant assessment years, no such amendment was made to the Income-tax Act. Without going into allegation of recording of reasons on a date before the date of approval by the JCIT or after issuing notice, are not being individually addressed as it is case of Revenue that proceedings for re-assessment were initiated on the basis of online application, online seeking of approval by the Assessing Officer from JCIT and the said approval being granted by JCIT online. In the absence of any provisions in the Act at the relevant point of time, find no merit in the re-assessment proceedings initiated against assessee - Decided in favour of assessee.
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