DEPUTY COMMISSIONER OF INCOME TAX, CENTRE-CIRCLE-6(4), MUMBAI vs. SHRI RAJIV RATAN, NEW DELHI
In the result, the appeal of the revenue is dismissed and cross objection filed by the assessee is also dismissed
ITA 1434/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 Dec 2022AY 2011-12
Bench: Shri Aby T Varkey & Shri Amarjit Singhthe Dcit, Cc -6(4), Vs. Shri Rajiv Rattan Room No. 1925, 19 Th Floor, 60, 2 Nd Floor, Vasant Marg, Air India Building, Vasant Vihar, Nariman Point, New Delhi - 110057 Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aespr3957D Appellant .. Respondent C.O. No. 126/Mum/2022 (A.Y.2011-12) Shri Rajiv Rattan Vs. The Dcit, Cc -6(4), 60, 2 Nd Floor, Vasant Marg, Room No. 1925, 19 Th Floor, Vasant Vihar, Air India Building, New Delhi - 110057 Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aespr3957D Appellant .. Respondent Appellant By : Smt. Riddhi Mishra Respondent By : Meet Shah
For Appellant: Smt. Riddhi MishraFor Respondent: Meet Shah
Section 153CSection 245D(4)
properties brought before the Settlement Commission and hence any further addition made by the Assessing Officer would result in a case of double addition
8.3
In this connection, Ld CIT(A) has reproduced the relevant para 68 on Page 72 of the Order passed by Hon Settlement Commission at Page no.
12 of this impugned order which is as under
