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2019 (4) TMI 1020 - AT - Income TaxUnexplained cash deposit in bank account - income offered for tax twice due to mistake in the return of income - assessee claimed before AO that deposit in the bank was included in the income declared under the head income from other sources and other income However, due to mistake in the return of income was again separately declared as income - HELD THAT:- AO is duty bound to compute income as per the provisions of the Act after taking into consideration all the facts available before him. It is opined also by the CBDT that while making assessment, the Assessing Officer should not take advantage of the ignorance or mistake of the assessee. In the instant case, the assessee has claimed that amount of ₹ 19,00,000/- was mistakenly declared as income twice, once separately shown as income and again by including the same in other income of ₹ 25,00,000/-. However, the details of other income of ₹ 25,00,000/- was not furnished before us and the same was also not examined by the lower authorities. As in the case of Sam Global Securities Ltd. [ 2013 (9) TMI 876 - DELHI HIGH COURT] relying on Goetze (India) Ltd. v. CIT [2006 (3) TMI 75 - SUPREME COURT] has held that wherein deduction claimed by way of a letter before the Assessing Officer, was disallowed on the ground that there was no provision under the Act to make amendment in the return without filing a revised return. Appeal to the Supreme Court, as the decision was upheld by the Tribunal and the High Court, was dismissed making clear that the decision was limited to the power of the assessing authority to entertain claim for deduction otherwise than by a revised return, and did not impinge on the power of the Tribunal. In view of the above, in our considered opinion, it shall be in the interest of the justice to restore this matter back to the file of the Assessing Officer for re-adjudication after proper verification. Addition invoking provisions of Section 68 - Assessee was not maintainable any books of account during the year under consideration. Therefore, the addition is hereby deleted.
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