- (1.) By the Court: We have heard learned counsel for the appellant-department.
(2.) The assessee went before the Income Tax Appellate Tribunal taking the plea that the amount, which has been added to the assessee's income had already been included in the income of Ramesh Kumar Jain, proprietor of M/s Jain Enterprises, Ferozabad, and therefore, the same could not be subjected to taxation in two hands i.e. in the hands of assessee as well as in the hands of Ramesh Kumar Jain.
(3.) This contention was accepted by the Tribunal, which deleted the entire addition on the aforesaid ground of double taxation.;