2022 (11) TMI 1382

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....eal filed by the assessee is directed against the order of the NFAC/CIT(A), New Delhi, dated 31.05.2022 pertaining to Assessment Year 2016-17. 2. The grounds of appeal read as under:- "That in any view of the matter the order passed by the CIT Appeal dated 31.05.2022 under section 250 of the Act, is illegal, invalid in so far as no opportunity was allowed to the appellant and non-providing oppo....

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....luded in the gross receipt for assessment year 2015-16 and duly considered Hence addition is illegal. That in any view of the matter the bill amount of Rs.30,93,750/- and service tax amount Rs.3,82,387/- totalling Rs.34,76,137/- considered by the appellant as well as by department in the assessment year 2015-16 as per the method of accounting as the same is included in the disclosed receipt henc....

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....h is highly unjustified because it is a double taxation of same receipt of amount. 3. Brief facts of the case are that in this case, the assessment order u/s 143(3) was passed on 08.12.2018. The Assessing Officer completed the assessment by making the addition of a sum of Rs.34,76,137/-. 4. Against the above order, the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) noted th....