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2021 (8) TMI 1040 - ITAT JAIPURAddition in the income of the assessee by treating as income from other sources - Additions based on TDS form 26AS - addition of commission income under the head 'business/profession' - as per the assessee, the said amount was earned by the assessee on account of commission and the same has been reflected in Form 26AS - HELD THAT:- We are of the view that the ld. CIT(A) was not justified in dismissing the appeal of the assessee and in case, the additions confirmed by the ld. CIT(A) are sustained then in that eventuality, the same tantamount to double addition and not permissible under the law. As per the record, the assessee was not having any other income other than the LIC commission and post office commission and the TDS of the same has also been deducted on the said income which is reflected in Form 26AS, therefore, considering these peculiar facts and circumstances, we direct the A.O. to delete the addition.- Appeal of the assessee stands allowed.
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