TMI Blog2012 (12) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... cases u/s. 127(2) cannot be challenged before this forum - plea of the assessee is rejected. Disallowance of Commission - Held that:- It is illegal, unjust and arbitrary since these have allowed under similar terms and conditions subsequently, and in same case, opportunity for cross examination of witnesses was not allowed to appellant. fundamental requirements for allowing deduction in respect of commission payment is that there should be evidence for some services having been rendered. The services having been rendered cannot be simply assumed or inferred. In the absence of such evidence, no interference is called for in this disallowance - confirm the same - In the result, appeal filed by assessee is dismissed. - IT APPEAL NO. 1233 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Tax Recovery Officer did not have powers to frame any assessment, and, for this short reason alone, impugned assessment order is non est. 5. Our attention is invited to the definition of expression "Assessing Officer" u/s. 2(7A) of the Act and it is submitted that this definition does not specifically cover a Tax Recovery Officer, though it specifically covers an Income Tax Officer, an Assistant, Deputy, Joint and Additional Commissioner of Income Tax as also an Assistant, Deputy, Joint or Additional Director of Income Tax. Our attention is then invited to the definition of a Tax Recovery Officer u/s. 2(44) which, inter alia, shows that it was only with effect from 13th July, 2006 that the Tax Recovery Officer could "exercise or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that a Tax Recovery Officer inherently lacks the status of an Income Tax Officer. That apart, the assessment is framed on 29.12.2008, and, even going by the submissions of the assessee, the provisions of section 2(44) permitting Tax Recovery Officers to do assessment work was amended well before this date. It is wholly immaterial whether or not this provision was in force in the beginning of the relevant assessment year, because it is a procedural provision and all that matters is that the procedure should be carried out in accordance when such procedure is adopted. In any event, power to transfer cases u/s. 127(2) cannot be challenged before this forum. In view of these discussions, as also bearing in mind entirety of the case, we reject t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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