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2020 (6) TMI 372 - AT - Income TaxReopening of assessment u/s 147 - non admission of rental receipts from M/s NRI Academy and M/s Reliance Infra Limited - HELD THAT:- In the instant case, the reopening of assessment was made on the belief that rental income had escaped assessment. Whereas the rental income does not belong to the assessee and belonged to the HUF of the assessee. Though the PAN number of the assessee is mentioned in the 26AS, the assessee has not claimed the TDS in the return. These issues clearly show that the AO reopened the assessment without proper appreciation of facts. Therefore, we hold that the reopening of assessment is bad in law, accordingly we quash the notice issued u/s 148. The assessee’s case is squarely covered by the decision in the case of Swarna Andhra IJMII Integrated Township Development Pvt. Ltd. [2014 (4) TMI 852 - ANDHRA PRADESH HIGH COURT]. Respectfully following the view taken by the Hon’ble High Court of Andhra Pradesh, we hold that once the additions are not made on the issue for which the notice was issued, the AO is not permitted to make any other addition, accordingly we set aside the order of the Ld.CIT(A) and delete the addition made by the AO. The appeal of the assessee is allowed.
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