2025 (2) TMI 1620

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....Manivasagam, JCIT ORDER PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), Addl/JCIT(A), Mysore, dated 28.10.2024 and pertains to assessment year 2021-22. 2. The only issue involved in this appeal is as regards to Ld.Addl/JCIT(A) erred in indirectly confirming the additions....

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.... Income tax refund int Rs. 52/- Total Rs. 6,35,286/- The assessee filed rectification application u/s. 154 of the Act and had requested to reprocess the return of income stating that these income have been offered under the head income from house property and income from other sources already and hence, disallowance amounts to double taxation of the same. Apart from that, the assessee ....

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....e assessee vide his order dated 28.10.2024 stating that no evidence has been filed by the assessee. Aggrieved by the ld. Addl/JCIT(A) order, the assessee is before us. 5. The ld.AR for the assessee stated that the assessee's books of accounts have been audited by CA and return has been filed along with tax audit report. The ld.AR filed a copy of the income tax return acknowledgment for the asse....

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.....AR stated that since the income of Rs. 6,85,286/- has already been offered as income in the income tax returns filed by the assessee, the adjustment made by the CPC, Bangalore and confirmed by the ld. Addl/JCIT(A) amounts to double taxation of the same and hence, prayed for deleting the same by setting aside the order of the ld. Addl/JCIT(A). 7. Per contra, the ld.Sr.DR supported the orders of....