Tax Liability Cannot Be Ceased Twice; Addition for 2007-08 Unjustified After 2013-14 Payment.

Addition on written back liability - there cannot be cessation of liability twice - when the assessee has offered impugned liability to tax in AY 2013- 14 and tax has been paid thereon then the similar addition cannot be upheld for AY 2007-08 - AT .....

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