TMI Blog2013 (12) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... t the original order - The appeal cannot be raised against the rejection of miscellaneous petition - The assessee has deducted the tax at source while paying commission - No substantial question of law arises - Decided against Revenue. - I.T.A. No.195/2013 - - - Dated:- 19-11-2013 - N Kumar and Rathnakala, JJ. For the Appellant : Sri K V Aravind, Adv For the Respondent : Sri. A Shankar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer dis-believed the said commission and permitted only 2% of the commission on the total turnover. Therefore an amount of Rs.1,39,50,088/- was dis-allowed. The assessee preferred an appeal before the Appellate Authority, produced the additional evidence. The Appellate Authority called for remand report, in pursuance of the same, the Assessing Officer made a spot enquiry / surprise check on 28.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a Misc. Petition is filed contending the first Appellate Authority ought to have found out whether deduction at source is made before paying the said commission and the same having not being done, the matter be remanded back to the first Appellate Authority for consideration of the same. The Tribunal held that was not the ground made out anywhere, and it was only in Misc. Petition, it was raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in not entertaining the Misc.Petition, as the said ground was not urged before the Appellate Authority. Moreover, this appeal is filed only against the order passed in the Misc. petition. When once the Misc.case is dismissed, the proper course for the Department is to prefer an appeal against the original order. 5. Learned counsel for the appellants submitted that in the prayer column, they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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