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2015 (1) TMI 1229 - ITAT LUCKNOWDisallowance of deductions u/s 36(1)( viia ) - income so declared by the assessee in the year of writing back of the provision - Held that:- The assessee has written back the provision and included these amounts in income and hence, suitable direction should be given to Assessing Officer to exclude the income so declared by the assessee in the year of writing back of the provision. Considering this submission of Learned A.R. of the assessee, we confirm the order of CIT(A) in both the years with the direction to Assessing Officer that if this is shown by the assessee that in any subsequent year, these provisions were written back by the assessee and included by the assessee in its income then in that year, the income should be reduce d to the extent it is found that there is double addition, once by making disallowance in the present year and again on account of writing back of the provision in subsequent year but we want to make it clear that burden is on the assessee to establish this aspect before the Assessing Officer in the subsequent year in which the assessee has written back the provision by showing that such writing back of provision is for the same provision, which is being disallowed in these two years. With these observations, we decline to interfere in the order of CIT(A) in both the years. - Decided against assessee.
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