Income once assessed in a particular year cannot be assessed in any other year

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...