Apart from this quantum addition, assessee is challenging re-opening of assessment in assessment year 2016-17. Accordingly, he made an addition of Rs.27,50,000/- in assessment year 2016-17 and Rs.28,50,000/- in assessment year 2020-21. According to the AO, assessee has purchased a flat No.133 Tower No.2, 13thFloor from Homeland Heights Apartments. Accordingly, we do not find any merit in this ground of appeal in assessment year 2016-17. In the result, appeal for assessment year 2016-17 is partly allowed, whereas, appeal in assessment year 2020-21 is allowed.