RIDDHI SIDDHI SEWA SANSTHAN,JAIPUR vs. ITO, WARD-6(2), JAIPUR, JAIPUR
In the result, appeal of the assessee is allowed
ITA 899/JPR/2025[2023-24]Status: DisposedITAT Jaipur15 Sept 2025AY 2023-24
Bench: Completion Of The Processing U/S 143(1). 2. The Appellant Craves To Alter, Amend & Modify Any Ground Of Appeal. 3.Necessary Cost Be Awarded To The Assessee.”
For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 250
…T paid was shown in the return of income, the same should have been excluded by the AO as the entire information was available on record and it should not come under the technicalities of not filing the revised return. Double Dot Finance Ltd. Vs. ACIT (2010) 38 DTR 220 (Mum.)(Trib.) Mere admission of income by the assessee does not give authority to the AO to tax the amount unless it comes within the purview of taxable income. Even if the assessee has inadvertently included a particular amount as income, the AO is supposed to determine the correct income by excluding the same- it is the basic function of the AO…
