Income already offered for taxation cannot be taxed again as undisclosed income

ITAT DELHI BENCH ‘F ITA No. 5070/Del/2012 Assessment Year : 2002–03 M/s Ramji Dass Darshan Kumar Ltd. Vs. Income Tax Officer ORDER PER G.D.AGRAWAL, VP: This appeal by the assessee is directed against the order of learned CIT(A)-XVIII, New Delhi dated 19th July, 2012 for the AY 2002- 03. 2. Ground Nos.1 to 4 of the assessee’s appeal are against the reopening of assessment under Section 147 of the Income-tax Act, 1961. In the assessment order, the Assessing Officer has recorded that in this case, the original return furnished by the assessee was processed under ...