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2022 (6) TMI 1019 - AT - Income TaxValidity of Reopening of assessment u/s 147 - additions made other than the addition for which the reopening was made - as per assessee assessment was reopened for escapement of income on account of cash deposits made into bank account of State Bank of India by the assessee and whereas while completing the assessment the Assessing Officer made various disallowances of expenses other than the reason for which the assessment was reopened - HELD THAT:- A plain reading of the reasons recorded the Assessing Officer has reason to believe that the income of the assessee has escaped assessment in respect of cash deposits of Rs.68,68,705/- as they were remained unexplained. However, while completing the assessment the Assessing Officer disallowed 25% of purchases for want of bills and vouchers. The Assessing Officer also disallowed opening capital shown by the assessee in his capital account as no explanation was offered by the assessee. There is one more addition which was made by the assessee is in respect of license fee paid by the assessee for want of supporting documents. Other than these three additions there is no other addition or disallowance made by the Assessing Officer, which relates to cash deposits by the assessee made into his bank account. In other words, the Assessing Officer did not make any addition for which the assessment was reopened. Hon’ble Delhi High Court in the case of Ranbaxy Laboratories Limited [2011 (6) TMI 4 - DELHI HIGH COURT] submits that if no addition is made for which the assessment was reopened other additions made other than the addition for which the reopening was made will not survive. Hon’ble Delhi High Court considering the decision of the Hon’ble Bombay High Court in the case of CIT Vs. M/s. Jet Airways (I) Limited [2010 (4) TMI 431 - HIGH COURT OF BOMBAY] held that if the Assessing Officer does not make any addition on the primary ground on the basis of which proceedings under Section 147 were initiated he cannot make other addition - Decided in favour of assessee.
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