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2020 (6) TMI 244 - AT - Income TaxReopening of assessment u/s 147 - Addition u/s 68 - HELD THAT:- AO did not make any addition on account of reasons which led to initiation of re-assessment proceedings. In view of foregoing discussion and respectfully following the precedent [2020 (2) TMI 1305 - ITAT PUNE] set aside the impugned order and the assessment order in question. All other appeals admittedly involve similar issue. DR fairly admitted that no addition was made on account of reasons which led to initiation of re-assessment. Following the view taken hereinabove, set aside the impugned orders and quash the resultant assessment orders. - Decided in favour of assessee.
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