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2023 (5) TMI 1210 - AT - Income TaxUnaccounted income - income from film distribution - difference between the amount being the collection as per document impounded and as shown by the assessee on account of assessee’s share received from the film distributor on account of the movie “Pokiri” - HELD THAT:- A perusal of the fax received from Asha Film Distributor, clearly shows the share of the assessee on account of the picture “Pokiri”. The above amount is for 91 days. The said fax clearly gives all the details and was recovered from the office of the assessee which was received in his Fax number only. When the said document gives the time, date, name of the Centre with whom the assessee is doing business giving full details of the share of the assessee, it cannot be said that it is a dumb document. Although film distributor has stated that he has given only Rs.1,40,00,000/-, however, he did not produce any books of account to support his claim nor he has given any explanation as to how and why the fax was sent from his office to the assessee. Since the impounded document clearly gives full details of the share of the assessee and since the learned CIT (A) out of the above has allowed certain expenses towards commission, therefore, in absence of any contrary material brought to our notice, the order of the learned CIT (A) is upheld and the grounds raised by the assessee on this issue are dismissed. CIT (A) power in directing AO to enhance the income - HELD THAT:- As held in various decisions that the power of the CIT (A) is co-terminus with that of the power of the AO and the CIT (A) can do which the Assessing Officer has failed to do. Since CIT (A) has already deleted an amount and another amount subject to certain verification, therefore, by directing the AO to rectify the mistake amounting to Rs.31.00 lakhs does not amount to any enhancement of income. Therefore, he is not required to issue any notice for enhancement of income. In any case, the learned CIT (A) has given a simple direction to rectify the mistake which the AO has committed by not adding the amount which has attained finality . Therefore, the order of the CIT (A) on this issue is justified. The grounds raised by the assessee on this issue are accordingly dismissed.
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