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| The Tax Publishers2019 TaxPub(DT) 2446 (Del-Trib) INCOME TAX ACT, 1961
Section 143(3)
Where assessee declared certain income to have been declared twice but AO did not reduce the same for want of filing of revised return, matter was remanded back to AO for verification afresh to serve the interest of justice.
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Assessment - Income sought to have been declared twice - Non-reduction for want of revised return -
Assessee claimed that amount of Rs. 19,00,000 was mistakenly declared as income twice, once separately shown as income and again by including the same in other income of Rs. 25,00,000. However, AO did not accept this and not reduced Rs. 19,00,000 on the ground that assessee had not filed revised return of income. Held: Details of other income of Rs. 25,00,000 were not furnished by assessee and same was also not examined by AO, therefore, to serve the interest of justice, matter was remanded back to AO for re-adjudication after proper verification.
REFERRED :
FAVOUR : Matter remanded.
A.Y. :
INCOME TAX ACT, 1961
Section 68
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