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2024 (3) TMI 375 - ITAT AHMEDABADRectification u/s 154 - double addition made by CPC - Partners Interest Income offered both in the “share income from the firms as well as any other income namely commission, bonus and interest income from Firm offered by the assessee - HELD THAT:- Even it is an exparte order, the Authorities are expected to pass order on merits of the case. Here the prima facie mistake of Partners Interest Income offered both in the “share income from the firms as well as any other income namely commission, bonus and interest income from Firm offered by the assessee amounts to double taxation, which is not permissible in law. Both the Lower Authorities failed to consider the above submissions of the assessee which is liable to be set aside and demand raised by the CPC is liable to be deleted. Thus the Ground raised by the Assessee is hereby allowed.
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