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2015 (7) TMI 830 - AT - Income TaxAddition on written back liability - addition of ₹ 6,94,272/- outstanding in the books in the name of Shri Amir Mohammad (wrongly written as Amit Chand in this year) - assessee submitted that there was a typographical mistake in the books of account of the assessee, wherein wrong name was written as Shri Amir Chand whereas the correct name was Shri Amir Mohd which was correctly shown in the details of books of accounts filed before the AO - Held that:- When the assessee has shown this liability as creditor in the previous assessment year in the name of Shri Amir Mohd then this inadvertent mistake in the entry of name cannot create any doubt about the existing liability of assessee during the relevant period under consideration. We further observe that in the similar set of facts and circumstances, the ITAT Delhi ‘G’Bench has allowed appeal of Shri Sunil Kumar Bhatia (2013 (10) TMI 699 - ITAT DELHI) wherein held that there cannot be cessation of liability twice and the present case is squarely covered in favour of the assessee by this order. We may also point out that when the assessee has offered impugned liability to tax in AY 2013- 14 and tax has been paid thereon then the similar addition cannot be upheld for AY 2007-08 an addition made by the AO and upheld by the CIT(A) cannot be held as sustainable and thus, in accordance with law and we direct the AO to delete the same. Decided in favour of assessee.
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