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| The Tax Publishers2020 TaxPub(DT) 0619 (Mum-Trib) INCOME TAX ACT, 1961
Section 143(3) Section 147
In the absence of any addition in respect of the issue on the basis of which case of assessee was reopened addition made by AO on an absolute different footing while framing assessment under section 143(3) read with section 147, could not be sustained.
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Reassessment - Validity - AO made addition on different footing without making addition in respect of issue forming the basis of reopening -
AO reopening assessment on the ground that assessee had understated rental receipts as against those reflected in TDs statement. However, AO while framing assessment did not make any addition in respect of aforesaid issue which had formed the very basis for reopening, rather, AO disallowed deduction of municipal taxes claimed by the assessee and reworked income under the head 'house property'.Held: In the absence of any addition in respect of the issue on the basis of which case of assessee was reopened addition made by AO on an absolute different footing while framing assessment under section 143(3) read with section 147, could not be sustained.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09 to 2011-12
IN THE ITAT, MUMBAI BENCH
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