CHAKSHU DUTTA ,DELHI vs. DCIT 59(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2017-18, arises against the Addl./JCIT(A)-1, Lucknow’s DIN & order No.
ITBA/APL/S/250/2024-25/1069500712(1) dated 07.10.2024, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
It transpires during the course of hearing that both the learned lower authorities have assessed/added an amount of Rs.20,00,000/- in assessee’s hands representing his salary derived in lieu services rendered to M/s Pioneer Sailing Services Pvt. Ltd. Learned counsel has invited the tribunal’s attention to page 10 in his return indicating him to have included the very amount under the head “business” income Chakshu Dutta 2 whilst declaring profits and gains from business and profession of Rs.14,25,689/-.
Faced with this situation, the assessee’s only case is that once his salary income has been assessed, the corresponding amount shown under the head “business” income be also excluded from the purview of taxation as well amounting to double addition. I, therefore, conclude in this factual backdrop that the learned assessing authority needs to finalize it’s consequential computation after ensuring that there is no double addition of the assessee’s above salary income under the head “business” income in very terms as per law.
No other ground or argument has been pressed.
This assessee’s appeal is allowed for statistical purpose. Order Pronounced in the Open Court on 25/06/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 25/06/2025
*Subodh Kumar, Sr. PS*