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2012 (12) TMI 291 - AT - Income TaxValidity of Assessment order passed by Tax Recovery Officer, who is not AO - Held that:- Tax Recovery Officer inherently lacks the status of an Income Tax Officer. In the present case, assessment is framed on 29.12.2008, and, the provisions of section 2(44) permitting Tax Recovery Officers to do assessment work was amended well before this date. It is wholly immaterial whether or not this provision was in force in the beginning of the relevant assessment year, because it is a procedural provision and all that matters is that the procedure should be carried out in accordance when such procedure is adopted. In any event, power to transfer cases u/s. 127(2) cannot be challenged before this forum - plea of the assessee is rejected. Disallowance of Commission - Held that:- It is illegal, unjust and arbitrary since these have allowed under similar terms and conditions subsequently, and in same case, opportunity for cross examination of witnesses was not allowed to appellant. fundamental requirements for allowing deduction in respect of commission payment is that there should be evidence for some services having been rendered. The services having been rendered cannot be simply assumed or inferred. In the absence of such evidence, no interference is called for in this disallowance - confirm the same - In the result, appeal filed by assessee is dismissed.
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