Double Taxation of Income Already Offered to Tax in Subsequent Assessment Year: Orissa HC Overrides...

The Orissa High Court has overridden an appellate remedy and remitted an order due to "double taxation of income already offered to tax in a subsequent assessment year." The court intervened directly, recognizing a clear case of double taxation where the same income was taxed in two different assessment years. While ordinarily, appellate remedies are pursued, the court found the anomaly significant enough to set aside the order, ensuring that taxpayers are not unduly burdened by repeated taxation on the same income.