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2019 (9) TMI 460 - AT - Income TaxAddition on un-vouched expenses and expenses of personal in nature - HELD THAT:- Assessee has already paid the relevant taxes on the amount under consideration and therefore, double addition cannot be made and the assessee cannot be subjected to double taxation. We realized that the said addition has already been made by the AO while framing the assessment order dated 04.12.2009 u/s 143(2). Though the assessee did not disclose the said addition in the return filed u/s 153A of the Act, however, it is a fact that the assessee has already paid the taxes on the said addition, which is not refuted by the Revenue Department, hence the instant addition of ₹ 1,06,000/- is not warranted because if allowed, then the same would amount to double taxation hence, we are inclined to delete the same, consequently, the same stands deleted. Addition of sum alleged to have been paid to Sh Sardool Sikander, a singer pursuant to an agreement - rejecting the assessee’s contention that the same had been cancelled - re-assessment proceedings 147 have been initiated on dated 26.03.2015 against the singer who made the agreement with the assessee - HELD THAT:- CIT(A) in the instant case though have taken into consideration, the conclusion drawn by the said AO in the assessment proceedings initiated against the singer u/s 147 of the Act, however observed that the Assessing Officer has passed a cryptic one line order dropping proceedings u/s 147/148 without in any manner confirming that Sr. Sardul Sikander (singer) was never paid any money by him. However, as it reflects from the note of the said assessment order wherein the Assessing Officer while dropping the proceedings specifically noted about receiving of the part payment of ₹ 2,00,000/- only during the assessment year relevant to the instant case - the agreement in question was never materialized fully and consideration amount was not paid in full, due to the reason that the said singer did not record the solo music album which resulted into verbal cancellation of the agreement in question, hence, the addition made and sustained by the authority below is liable to be deleted, therefore we do not have any hesitation to delete the same.
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