Assessing officer cannot make Second Assessment on Same Issue on Same Assessment Year: ITAT [Read Order]

Assessing officer cannot make Second Assessment on Same Issue on Same Assessment Year - ITAT - TAXSCAN

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that it was not permissible for the assessing officer to conduct a second assessment on the identical matter within the same assessment year. Mohammad Saleem, the assessee is an individual with limited education, earns income from operating a government-run ration shop or food grains…

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