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2023 (7) TMI 607 - AT - Income TaxScope of Reopening of assessment u/s 147 - addition made by the AO in the income already assessed u/s 143(3) - stand of the assessee is that if an addition on the item for which assessment was reopened is not made, then no addition can be made - HELD THAT:- As per case of CIT –vs.- Jet Airways [2010 (4) TMI 431 - HIGH COURT OF BOMBAY] Ranbuxy Laboratories [2011 (6) TMI 4 - DELHI HIGH COURT] and Md. Juned [2013 (2) TMI 292 - GUJARAT HIGH COURT] as unanimous in their approach that if an assessment is reopened on account of escapement of income of item ‘A’, then, discovery of any other escapement during reassessment proceedings would only be added if addition is being made on item ‘A’. In this case as per relevant part of the reason above but no addition is being made on that item, therefore, no other addition can be made. We, thus delete the addition and allow this appeal of the assessee.
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