DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, NOIDA, NOIDA vs. PACIFIC MINING PRODUCTS PVT. LTD., DELHI
What did the Tribunal hold?
The Tribunal upheld the CIT(A)'s decision, agreeing that the same income cannot be taxed twice. Since the substantive addition was confirmed in the hands of Sh. Ashish Garg, the protective addition in the assessee's hands was rightly deleted.
What were the facts?
During a search operation, the Assessing Officer made protective additions to the assessee company's income for several assessment years. The CIT(A) deleted these protective additions, stating that the substantive addition on the same issue had been confirmed in the hands of a related individual, Sh. Ashish Garg, and taxing the same income twice would be incorrect.
What were the issues?
Whether protective additions made by the AO are sustainable when the substantive addition on the same issue has been confirmed in the hands of another person, thus avoiding double taxation.
Which sections of the Income-tax Act were involved?
Section 132,Section 133A,Section 142(2A),Section 144,Section 153C,Section 292C,Section 271(1)(b)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘F’: NEW DELHI
Before: SHRI S RIFAUR RAHMAN & SHRI SUDHIR KUMAR
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
PER SUDHIR KUMAR: JUDICIAL MEMBER
In all these four appeals being ITA Nos. 1983/Del/2024 to 1986/Del/2022, where Revenue has taken similar grounds, excepting difference in figures. Therefore, for the sake of convenience and brevity, we proceed to dispose of these common appeals by this ITA Nos- 1983 -1986/Del/2024 common order. We proceed to deal with ITA No.1983/Del/2024 as a lead case and our decision in rest other connected appeals shall follow mutatis mutandis.
1. 1. Whether on facts and circumstances of the case
The order continues below.
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