2020 (2) TMI 1682

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.... Appellant : Suyash Agarwal For the Respondent Nos.1 & 2 : Praveen Kumar (Standing Counsel) ORDER This appeal under section 260-A of the Income Tax Act, 1961 (as amended till date), is in respect of a judgment and order dated 3rd September, 2019, passed by the learned Income Tax Appellate Tribunal, Agra Bench, Agra in I.T.A. No. 284 / Agra / 2017. The appellant has framed two substantial ....

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....961, as it deals with income escaping assessement. This particular provision of law has since undergone several amendments whereby several provisos have been introduced. The Assessing Officer, being the Deputy Commissioner of Income Tax-6, New Circle-2(3)(1) Jhansi, in the facts of the instant case made the following observations:- "From the perusal of above computation it is clear that t....

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....assessing the "interest income" of the appellant under sections 147 / 148 of the Income Tax Act, 1961, has to be answered in the affirmative notwithstanding the fact that the Assessing Officer, admittedly, on account of oversight / mistake failed to assess the interest income since there was no question of double addition which had arisen in this case. A judgment of the Hon'ble Supreme Cour....