https://www.taxtmi.com/highlights?id=59437 Addition of interest on overdue deposits - ascertained liability or not - Additions made in the rectification proceedings u/s 154 - when the Assessing Officer himself has accepted the claim of the assessee in assessment year 2009-10, then action of the assessing officer in rectifying the assessment order and making addition on the same ground in assessment year 2013-14 i.e. present assessment year, is not justified. - AT en-us Sat, 28 Aug 2021 16:13:20 +0530 Sat, 28 Aug 2021 16:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59437 Addition of interest on overdue deposits - ascertained liability or not - Additions made in the rectification proceedings u/s 154 - when the Assessing Officer himself has accepted the claim of the assessee in assessment year 2009-10, then action of the assessing officer in rectifying the assessment order and making addition on the same ground in assessment year 2013-14 i.e. present assessment year, is not justified. - AT Highlights Income Tax Sat, 28 Aug 2021 16:13:20 +0530 https://www.taxtmi.com/highlights?id=59437