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2015 (2) TMI 317 - AT - Income TaxRevision u/s 263 - non deduction of tds on sales commission including impugned payment to Australian party - Held that:- AO has issued a notice u/s 142(1) along with details questionnaire asking the assessee to file all the documentary evidence for substantiating its claim. In response to the same assessee filed all the details along with documentary evidence before the AO on various dates fixed by the AO and the AO has examined the same thoroughly and completed the assessment by taking a possible view as per law. Meaning thereby the AO has made detailed enquiries about the sales commission subject to TDS during the course of assessment proceedings including the impugned payment of ₹ 1822206/- to the Australian party. It is evident from the letter dated 29/04/2011 by the assessee to the AO furnished all the details and evidences. The assessee has also filed all the evidences before us in the shape of small paper book along with case law supporting the argument advanced by the ld. Counsel for the assessee. We are of the considered view that where the assessee had made an enquiry before completion of assessment, the same could not be set aside for the reasons of inadequate enquiry. Ld. CIT has set aside the assessment of the assessee only for the reason that AO has not verified all the facts and evidences submitted by the assessee as well as material on record. In our considered view the finding given by the ld. CIT in the impugned order is not as per law and is contrary to the records of the assessee’s case and is not sustainable in the eye of law because as discussed above, the AO had made an enquiry before completion of assessment by calling the explanation along with documentary evidence on the issue in disputes from the assessee. Therefore, the impugned order is deserved to be cancelled. - Decided in favour of assessee.
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