2019 (1) TMI 1822

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..... Advocate ORDER N.R.S. Ganesan,  Both the appeals of the Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals), Puducherry, dated 15.03.2018 and pertain to assessment years 2014-15 and 2015-16. Since common issue arises for consideration in both the appeals, we heard both the appeals together and disposing of the same by this common order. 2. .....

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..... D. Anand, the Ld.counsel for the assessee also. Admittedly, the recipient has offered the amount received from the assessee and also paid taxes. This fact is not disputed by the Revenue. The only objection of the Ld. D.R. is that Form 26A was not produced. Since the recipient has paid the taxes in respect of the amount received by the assessee, this Tribunal is of the considered opinion that the C .....

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