TMI Blog2023 (6) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... head income from house property as so declared by the assessee in his return of income, and at the same time, has brought to tax again under the head income from other sources resulting in double taxation of same income - Addition so made by the CPC, Bengaluru and confirmed by the Ld. CIT(A), NFAC, Delhi is hereby directed to be deleted. Decided in favour of assessee for statistical purposes. - ITA NO. 683/Chd/ 2022 - - - Dated:- 22-5-2023 - SHRI. AAKASH DEEP JAIN, VP SHRI. VIKRAM SINGH YADAV, AM For the Assessee : Shri Ashwani Kumar, CA and Shri Aditya Kumar, CA For the Revenue : Smt. Amanpreet Kaur, Sr. DR ORDER PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained in the eyes of law. 3.1 In this regard, the Ld. AR taken us through the return of income filed by the assessee wherein the assessee has disclosed income from house property amounting to Rs. 3,00,000/- and after claiming statutory deduction @ 30%, the net amount of Rs. 2,10,000/- has been offered under the head income from house property . It was submitted that the CPC, Bangalore while processing the return of income has accepted the assessee s income as so declared under the head income from house property and at the same time, carried out an adjustment by way of an addition of Rs. 3,00,000/- under the head income from other sources . 3.2 It was submitted that the said adjustment has been done by CPC, Bangalore basis Form N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee by deleting the addition so made by the CPC, Bangaluru and confirmed by the Ld. CIT(A), NFAC, Delhi. 4. Per contra, the Ld. DR relied on the order of the lower authorities. 5. We have heard the rival contentions and perused the material available on the record. On perusal of the return of income filed by the assessee, we find that the assessee has shown income of Rs. 2,10,000/- under the head income from house property wherein the annual lettable value has been shown at Rs. 3,00,000/- and statutory deduction @ 30% has been claimed. We further note that the adjustment which has been made by CPC, Bengaluru relates to the rental income of Rs 3,00,000/- from M/s R. D. Associates as reflected in Form No. 26AS which has form t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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