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2018 (12) TMI 187 - AT - Income TaxAddition on the transactions shown in 26AS - TDS was deducted and deposited by the payers under the PAN of the dissolved partnership firm - addition of the said amount in the hand of partnership firm - Held that:- We hold that once the assessee has produced all the details to establish that these receipts pertain to the proprietorship concern and mistakenly the TDS was deducted and deposited by the payers under the PAN of the dissolved partnership firm then the assessment of the income in the hand of the non-existing partnership firm is not justified. Further the said amount is considered while filing the return of income of the proprietorship concern and consequently the assessment in the hand of the dissolved partnership firm would amount to double taxation of the same income. AO has already accepted this fact for the A.Y. 2009-10, accordingly we delete the addition made by the Assessing Officer. We delete the addition made by the Assessing Officer - Appeal of the assessee is partly allowed.
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