9911796707
TMI Blog2016 (8) TMI 1575X X X X Extracts X X X X X X X X Extracts X X X X ..... Department ORDER This appeal filed by the assessee is directed against the order of the 1(1. Commissioner of Income Tax (Appeals), Central-1, Kolkata dated 18.ii.2013 whereby he upheld the order passed by the Assessing Officer under section 154 rejecting the application of the asessee claiming credit for 'TDS of Rs.3,61,059/- by way of rectification. 2. The assessee in the present case is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer and the intimation issued under section 143(1) was rectified by him to that effect. The claim of the assessee for credit of TDS amounting to Rs.3,61,059/-, however, was not accepted by the Assessing Officer on the ground that the relevant as pet' the certificate filed by the assessee was related to assessment year 2004-05. The Assessing Officer, therefore, held that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scope of section 154. Aggrieved by the order of the Id. CIT(Appeals), the assessee has preferred this appeal before the Tribunal. 4. I have heard the arguments of both the sides and also perused the relevant material available on record. The ld. counsel for the assessee has submitted that the assessee is an Insurance Agent and the commission income is being declared by her consistently on cash ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be allowed in the assessment year relevant to the year in which deduction has been made or in the year in which the income is assessable to tax. It is thus clear that the similar issue as involved in the present case was referred to Third Member in the case of Shri Pardeep Kumar Dhir (supra) as there was a difference of opinion between the two Members of the Division Bench of the Tribunal on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
