2020 (9) TMI 1130

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...., Bengaluru. For the Respondent : Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru ORDER PER N.V. VASUDEVAN, VICE PRESIDENT This miscellaneous petition u/s. 254(2) of the Income-tax Act, 1961 [the Act] is filed by the assessee praying for rectification of certain apparent errors in the order of Tribunal dated 08.02.2016 in ITA No.1068/Bang/2016. 2. The issue that arose for consideration i....

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....t be taxed twice. The burden will however be on the Assessee to show as to how the income offered in a later assessment year was income which was not recognised in earlier Assessment year by reason of application of AS-9. Subject to these observations, we find no merit in this appeal by the Assessee and dismiss the same." 3. In this miscellaneous petition, though the assessee has raised several i....