9911796707
TMI Blog2019 (9) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... R. ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-20, New Delhi, Dated 10.03.2016, for the A.Y. 2011-2012, challenging the addition of Rs. 7,60,929/- on account of Sales Tax refund. 2. Briefly the facts of the case are that as per assessment order the status of the assessee is "Firm". The nature of business of assessee is Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les tax number of assessee firm was converted into Private Limited Company and expenses including sales tax and relating to project/job work has been claimed by Private Limited Company and in the same way sales tax refund was shown as income of the Private Limited Company. It was, therefore, submitted that same income cannot be taxed twice. The A.O. however noted that since the contract has been a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions made before the authorities below and submitted that same amount have been shown as income in the hands of the Private Limited Company, therefore, it would amount to double addition. Learned Counsel for the Assessee, however, admitted during the course of arguments that in assessment year under appeal in which sales tax refund have been received by the assessee firm, assessee firm continued i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be taxed in the hands of person liable for taxation. Income is to be assessed in the hands of right person, even if wrong person paid tax. We rely on Judgment of Hon'ble Supreme Court in the case of Ch. Atchaiah's case 218 ITR 239 (SC). In this view of the mater, we do not find any justification to interfere with the Orders of the authorities below. This ground of appeal of assessee is dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
