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2020 (9) TMI 1130 - AT - Income TaxRectification u/s 254 - part of income which was not accounted on the basis of accrual system of accounting had been offered to tax in the very same assessment year i.e., AY 2012-13 - plea of assessee that the sum added by the AO on the basis of mercantile system of accounting was offered by the assessee to tax in a later assessment year as income and therefore the addition made will amount to taxation of the same income twice - HELD THAT:- We are of the view that the words “either in this year or” should be added to line 6 of para 14 of the order of Tribunal, after the words “how the income offered” so that the 6th line of para 14 reads as under:- “how the income offered either in this year or in a later assessment year was income which was” We hold and order accordingly. Absence of insertion of the aforesaid words in the order of Tribunal would give rise to an interpretation, which may not be in tune with the intent of para 14, which is that, the same income cannot be taxed twice.
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