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TMI Blog2023 (6) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... M SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. CIT(A), NFAC, Delhi dt. 09/09/2021 pertaining to A.Y. 2017-18 wherein the assessee has taken the following grounds of appeal: 1. "That order passed u/s 250(6) of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi is against law and facts on the file in as much a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limited issue in the present appeal relates to the addition of Rs. 3,00,000/- under the head "income from other sources" by CPC, Bangalore while processing the return of income which is already offered to tax by the assessee under the head "income from house property". It was accordingly submitted that it has resulted in double taxation of the same income which cannot be sustained in the eyes of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad "Income from other sources" as declared by the assessee in the return of income and has reflected in Form No. 26AS. In this regard, our reference was drawn to the Form No. 26AS wherein the assessee has received rental receipt of Rs. 3,00,000/- from M/s R. D. Associates on which tax under section 194IB has been deducted @ 10%. It was submitted that the said rental income was disclosed by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the head "income from house property", there is no basis for making the addition of same income under the head "income from other sources" and it was accordingly submitted that necessary relief may be provided to the assessee by deleting the addition so made by the CPC, Bangaluru and confirmed by the Ld. CIT(A), NFAC, Delhi. 4. Per contra, the Ld. DR relied on the order of the lower authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f income wherein the CPC, Bengaluru has acknowledged the rental income under the head "income from house property" as so declared by the assessee at Rs. 3,00,000/- in his return of income, and at the same time, has brought to tax again under the head "income from other sources" resulting in double taxation of same income. In view of the same, the addition of Rs. 3,00,000/- so made by the CPC, Beng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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