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        Case ID :
        Income Tax

        ITAT ruled against Revenue in case involving double taxation of...

        Assessee wins against double taxation of INR 6.90 crores differential amount under section 143(1) processing error

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                ITAT ruled against Revenue in case involving double taxation of INR 6.90 crores differential amount received by Assessee from developer upon surrender of flat rights. Central Processing Unit erroneously added amount under Income from Other Sources head while processing return under section 143(1), despite Assessee having already included same amount in capital loss computation which was accepted. Form 26AS confirmed developer deducted tax at source on differential amount. CIT(A) correctly deleted the addition recognizing double taxation issue. ITAT upheld CIT(A)'s order, finding no infirmity in decision and confirming Revenue failed to appreciate correct facts regarding same income being taxed twice under different heads.
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