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TMI Blog2017 (12) TMI 1694X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the jurisdiction under section 263 of the Income Tax Act in the present case. 3. The brief facts of the case is that assessee is an individual who filed his return of income on 29/09/2009 declaring income of Rs. 1023140/- and assessment under section 143(3) of the Act was completed on 06/07/2011 at income of Rs. 1106240/-. The main reason for invoking the jurisdiction under section 263 of the income tax act by the Ld. CIT was that as survey operation under section 133A was conducted on Sh. KK Aggarwal, father of the assessee, on 19/9/2008, wherein it has come to the notice that assessee was the proprietor of 2 firms and books of accounts and documents pertaining to the above firms were found during the course of survey operation. Durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the assessment with direction that fresh assessment be made as per the provisions of the Act after examining the material available with the assessing officer as well as the impugned material found during the survey operation and properly examining the facts as well as legal positions. This order is under challenge before us. 4. The Ld. authorised representative submitted a paper book. He referred to the assessment order passed U/s 143 (3) of the Act for assessment year 2009-10, dated 06/07/2011 which was subject to proceedings under section 263 of the Income Tax Act. He submitted that assessee is deriving income from business, a manufacturer, retailer and exporter of ready-made garments. During the course of assessment proceedings, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer shows the name, address, amount outstanding and permanent account number of all the creditors. He further stated that commission paid of Rs. 2439314/- is also submitted to the Ld assessing officer which is at page No. 85 to 86 of the paper book. He further referred to the submission made before the Ld. CIT, dated 10/9/2013 wherein he submitted various details submitted before the Ld. assessing officer and stated that the complete enquiry has been made by the Ld. assessing officer. In the end he relied upon the decision of the Hon'ble Delhi High Court in case of Pr. Commissioner Of Income Tax Vs. Delhi Airport Metro Express Private Limited dated 05/09/2017 wherein the Hon'ble Delhi High Court has held that where the Ld. assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer enquired about details of sundry creditors with their names, address and confirmation. It was further asked to show the gross profit comparison for last three years and reasons for any downfall. Further, the details of household expenses were also asked according to the size and status of the family. Further, details of the various expenditure claimed by the assessee was also asked. Undoubtedly assessee submitted all these details which are placed at page No. 68 to 70, 71 to 76, 77 to 79, 80 with respect to the claim of gross profit and sundry creditors. With respect to the sundry creditors name, address, amount outstanding and PAN along with the confirmation were filed. Same are placed at page No. 115 to 133 of the paper book. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The ld CIT has stated that why the tax has not been deducted at source on payments to ABC Enterprise. However, in the same order the ld CIT himself has stated that assessee was the proprietor of ABC Enterprise and M/s. Shiva International. As the payment is made from one proprietary concern to another proprietary concern of the same assessee, ld DR could not show any provision of tax deduction at source applicable. Furthermore, the ld CIT has not carried out any enquiry to show that order passed by the ld Assessing Officer is erroneous. In view of this Hon'ble Delhi High Court in Pr.CIT Vs. Delhi Airport Metro Pvt. Ltd in ITA No. 705/2017 dated 05.09.2017 has held that when no enquiry was undertaken by the Pr. CIT to come to the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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