INCOME TAX ACT, 1961

--Income--ChargeabilityIncome charged twice--The assessee had filed his return of income for the impugned assessment year declaring a total income of Rs. 14,86,210. The said return was accepted in an assessment done under section 143(3) and assessment was completed. Appeal was filed by the assessee against the order of the AO wherein its main submission was as under : The assessee at the time of filing the return for the assessment year 2007-08 has admitted an income of Rs. 4,28,750 being performance incentive received from SSL TT Ltd., Credit for tax deducted at source was also claimed for a sum of Rs. 1,28,625 for the same assessment year. Now, it has been noticed that the assessee's employer M/s. SSL TTK Ltd., has considered the said performance incentive in the subsequent year, namely, assessment year 2008-09 and has given TDS certificate for the assessment year 2008-09. The assessee, in addition to admitting the income of Rs. 4,28,750 in the assessment year 2007-08, also admitted the same in the assessment year 2008-09. Therefore, the income cannot be taxed in the assessment year 2007-08 and if it is done, the same amount will get taxed twice. However, the Commissioner (Appeals) was of the opinion that an appeal would lie only when the assessee denied his liability to be assessed. The AO had accepted the returned income. According to him, the case had become infructuous and he dismissed the appeal. Held: When performance incentive was assessed in assessment year 2008-09, assessment of same amount of income in assessment year 2007-08 (relevant assessment year) was charging of an income twice and therefore, there was a mistake.