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2021 (9) TMI 1084 - AT - Income TaxSuppression of purchases - addition disregarding that the impugned amount was offered to tax by the assessee in assessment years 2007-2008 and 2008-2009, which tantamount to double taxation - HELD THAT:- We direct the A.O. to examine whether the impugned addition as shown as income in assessment years 2007-2008 and 2008-2009. If it is found by the A.O. that the assessee had disclosed the impugned income as income for the assessment years 2007-2008 and 2008-2009, the Assessing Officer shall delete the addition for assessment year 2006-2007. With these directions, restore this case to the files of the Assessing Officer. Appeal filed by the assessee is allowed for statistical purposes.
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