ITAT Delhi Addition by CPC which was already recorded under “Other Income”

HPL Mercantile Pvt. Ltd. Vs Assistant Director of Income Tax (ITAT Delhi)

In the case of HPL Mercantile Pvt. Ltd. vs. Assistant Director of Income Tax, the Income Tax Appellate Tribunal (ITAT) Delhi ruled in favor of the assessee, deleting an erroneous ₹19,253 double addition made by the Centralized Processing Center (CPC), Bangalore. The dispute arose during the processing of the return for AY 2021-22 under Section 143(1), where the CPC included ₹19,253 as additional taxable income, despite the fact that the amount was already recorded under “Other Income” in the a

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