TaxTMI 
TaxTMI 
2019 (7) TMI 1981
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.... Since issues are common and connected and appeals were heard together these are being consolidated and disposed of by the common order for the sake of convenience. A.Y. 2009-10 2. The assessee has raised various grounds of appeal, however I note that for A.Y. 2009-10, no addition was done by the Assessing Officer in assessment order u/s. 143(3) read with section 153C of the Act. The income ret....
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.... permissible. I note that addition in A.Y. 2010-11 has been done on account of cash credit u/s. 68 of Rs. 8,00,000/- and commission of Rs. 1,00,275/-. I note that while dealing with the addition the Assessing Officer has mentioned that addition u/s. 68 was done on examination of balance-sheet. Similar is the position of addition of commission income. There is no whisper in the assessment order tha....
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.... noted that in the assessment order the Assessing Officer has only mentioned the following :- The assessee vide letter dated 17/11/2016 vide para 3 was asked by the commission Income for providing accommodation entries through Shri Rashmikant Jhaveri's proprietary concern to M/s. Navjeevan Charitable Trust of Rs. 30.743/- should not be taxed as your income. The assessee vide his letter dated....