TMI Blog2023 (1) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... essee failed to establish through supporting evidence. Thus, ultimately while completing the assessment AO treated the expenditure claimed as bogus and disallowed it. This is the only addition made by the Assessing Officer while completing the assessment. As evident that the addition ultimately made by AO while completing the assessment has no connection with the income for escapement of which the AO reopened the assessment u/s 147 - Thus, it is patent and obvious, the AO reopened the assessment for assessing a particular item of income, whereas, instead of assessing that income he has added another item of income which was not the subject matter of reopening. AO can add other items of income along with the income for the escapemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in his reason. The reassessment proceedings are not tenable in the eyes of law as has been held in the cases of CIT vs. Jet Airways Ltd. 331 ITR 236 (Mum) and Ranbaxy Laboratories Ltd. vs. CIT 336 ITR 136 (Delhi). 4. That CIT(A) has erred by confirming the action of AO who rejected the evidences and sources of cash deposit in bank out of sale proceeds of appellant's property at Meerut. 5. That the reassessment proceedings being illegal and purely based upon the surmises of AO deserves to be quashed. 6. That the appellant craves leave to add, delete or alter any ground of appeal. 2. Briefly the facts are, the assessee is a resident individual. Based on AIR information received, the Assessing Officer found that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oper supporting evidences to prove the expenses claimed of Rs. 9,68,500/-. Accordingly, he disallowed the expenses of Rs. 9,68,500/- by treating it as bogus and added back to the income of the assessee. Though, assessee contested the aforesaid disallowance before learned Commissioner (Appeals), however, he was unsuccessful. 3. I have considered rival submissions and perused materials on record. 4. The primary contention of learned Counsel appearing for the assessee is to the effect that, though, the Assessing Officer had reopened assessment under section 147 of the Act for assessing the cash deposits made in the bank account, however, while concluding the assessment he has not made that addition but has disallowed the expenditure clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... establish through supporting evidence. Thus, ultimately while completing the assessment the Assessing Officer treated the expenditure claimed as bogus and disallowed it. This is the only addition made by the Assessing Officer while completing the assessment. From the aforesaid discussion of facts, it is evident that the addition ultimately made by the Assessing Officer while completing the assessment has no connection with the income for escapement of which the Assessing Officer reopened the assessment under section 147 of the Act. Thus, it is patent and obvious, the Assessing Officer reopened the assessment for assessing a particular item of income, whereas, instead of assessing that income he has added another item of income which was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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