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2023 (6) TMI 606 - ITAT CHANDIGARHDouble taxation - Rectification of mistake u/s 154 - Rental income was offered as “income from house property” - Addition of the same income under the head “income from other sources” - adjustment u/s 143(1) - HELD THAT:- Adjustment which has been made by CPC, Bengaluru relates to the rental income as reflected in Form No. 26AS which has form the basis of the adjustment done by CPC, Bangaluru wherein the same has been brought to tax under the head “income from other sources”. There is clearly a mistake apparent from record while processing the return of income wherein the CPC, Bengaluru has acknowledged the rental income under the head “income from house property” as so declared by the assessee in his return of income, and at the same time, has brought to tax again under the head “income from other sources” resulting in double taxation of same income - Addition so made by the CPC, Bengaluru and confirmed by the Ld. CIT(A), NFAC, Delhi is hereby directed to be deleted. Decided in favour of assessee for statistical purposes.
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