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2016 (5) TMI 621 - AT - Income TaxDouble taxation - addition in the regular assessment for the asst. year 1999-2000 and once again in the block assessment period from 1989-1990 to 11.2.1999 - Held that:- The amount of ₹ 17,50,008/- is already taxed in the asst. year 1999-2000 vide assessment order dated 22.3.2005 passed u/s.143(3) read with sec.263 of the Act. This order of the assessment was subject matter before the CIT(Appeals). The CIT(Appeals) vide order dated 31.12.2012 observed that the assessment order giving effect to the order of the CIT u/s. 263 cannot be appealed against before him and he dismissed the appeal of the assessee. Thus, it means that an amount of ₹ 17,50,008/- was already considered for addition in regular assessment year 1999-2000 consequent to the order passed u/s.263 of the Act. Being so, the same amount cannot be considered in the block assessment which amounts to double addition. Accordingly, this addition is deleted. - Decided in favour of assessee
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