Amount offered for tax in earlier year cannot be taxed in subsequent year

This is an appeal challenging the order dated 30.01.2017 by the AO that is the ACIT, New Delhi pursuant to the order dated 04.11.2016 by the Dispute Resolution Panel-1, New Delhi.

2. Brief facts of the case are that the assessee Fino Pay tech Ltd. was earlier M/s Alpha Payments Service India P. Ltd. It has been engaged in the business of developing, testing, marketing, selling, buying, deploying, exporting, importing, designing, coding and making hardware and/or software systems and solutions for the relating to or in connecti

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