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Income once assessed in a particular year cannot be assessed in any other year
Case Law Details
- Case Name
- Lingtec Constructors LP Vs Income-tax Officer, (International Taxation) 1(2), Mumbai (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1999-2000
- Courts
- ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘L’
Lingtec Constructors LP
versus
Income-tax Officer, (International Taxation) 1(2), Mumbai
IT APPEAL NO. 5376 (MUM.) OF 2003
[ASSESSMENT YEAR 1999-2000]
AUGUST 24, 2012
ORDER
I.P. Bansal, Judicial Member
This is an appeal by the assessee. It is directed against order passed by Ld. CIT(A)XXXI, Mumbai dated 16/05/2003 for the assessment year 1999-2000.
2. The grounds of appeal filed originally were lengthy and narrative. The assessee has filed a concise grounds of appeal which read as under:
“(1) The learned CIT(A) erred in confirmi...
