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2020 (11) TMI 465 - AT - Income TaxSuppression of commission income - net addition made granting deduction for license fees paid and shortages - According to the assessee the data with respect to the computation of suppress commission does not belong to the assessee even though they had made elaborate submissions and interacted before the Ld.AO as well as before the Ld.CIT(A) to defend the case - HELD THAT:- We wonder as to why this discrepancy was not pointed out before the Ld. AO or even before the Ld. CIT (A) by the assessee or by her Ld.AR. It is quite possible that there may have been a hotch potch in adopting the correct data by the Ld.AO when information is obtained with respect to various dealers from different source. Though the assessee had shown negligence during the course of the respective proceedings before the Ld. Revenue Authorities and even when I find the elaborate exercise undertaken by the Ld. AO to be quite appealing, it is not appropriate to adopt the data belonging to some other assessee while computing the addition in the hands of the assessee. Therefore hereby remit back the matter to the file of the Ld. AO for de novo consideration - advise the assessee to be vigil during the course of the proceedings before the Ld. Revenue Authorities in order to avoid such hotch potch.
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