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2017 (1) TMI 1330 - ITAT CHENNAIReopening of assessment - Disallowance being commission paid by the assessee to a Non-Resident Agent - Held that:- Nature of commission paid by the assessee was not proved in the absence of agreements. That apart, we find that the reopening was initiated after four years from the end of the assessment year. In the original assessment assessee had produced all details which were called by the ld. Assessing Officer. For a reopening after four years it is necessary that there should be failure on the part of the assessee to disclose fully and truly all material facts necessary for assessment. There is nothing on record to prove that assessee had failed to disclose fully and truly all material facts relating to the assessment in the original assessment proceedings. Especially so, since assessee filed all required information called for by the ld. Assessing Officer during the original assessment proceedings. In the circumstances, it s of the opinion that assessee has to succeed in all the grounds raised by it. - Decided in favour of assessee
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