https://www.taxtmi.com/caselaws?id=201465 Taxing the same amount in the assessee's hands was impermissible where the Revenue ed that the amount had already been assessed in the hands of another person. The Tribunal's reliance on that factual position was not displaced by the objection that it amounted to additional evidence, because the Department was expected to place the true facts on record rather than seek a technical double assessment. The addition was therefore unsustainable, and the Revenue's challenge failed. en-us Tue, 07 Sep 2010 00:00:00 +0530 Tue, 06 Sep 2011 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201465 Taxing the same amount in the assessee's hands was impermissible where the Revenue ed that the amount had already been assessed in the hands of another person. The Tribunal's reliance on that factual position was not displaced by the objection that it amounted to additional evidence, because the Department was expected to place the true facts on record rather than seek a technical double assessment. The addition was therefore unsustainable, and the Revenue's challenge failed. Case-Laws Income Tax Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201465