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2021 (8) TMI 1132 - AT - Income TaxAddition of interest on overdue deposits - ascertained liability or not - Additions made in the rectification proceedings u/s 154 - CIT(A) deleted the addition made in rectification on the ground that addition made under normal provisions was also deleted by the Learned CIT(A) in appeal against order u/s 143 (3) by the assessee holding that liability is ascertained liability - HELD THAT:- We find that in assessment year 2009-10 the matter was restored by the Tribunal to the file of the Assessing Officer. Assessing Officer in his order passed in compliance to the order of the Tribunal, has allowed the claim of the assessee of interest on overdue deposits. In the circumstances, when the Assessing Officer himself has accepted the claim of the assessee in assessment year 2009-10, then action of the assessing officer in rectifying the assessment order and making addition on the same ground in assessment year 2013-14 i.e. present assessment year, is not justified. We accordingly, uphold the order of the Learned CIT(A) on the issue in dispute. The ground of the appeal raised by the Revenue is dismissed.
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