BSG MART, ,SIRSA vs. JAO THE INCOME TAX OFFICER WARD-1 , SIRSA
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Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by the assessee for Assessment Year (AY) 2020-21 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 25-03-2026 in the matter of an assessment as framed by Ld. Assessing Officer [AO] u/s.143(3) r.w.s.144B of the Act on 22.09.2022. The sole grievance of the assessee is disallowance of commission expenses for Rs.31,60,875/-. Having heard rival submissions and upon perusal of case records, the appeal is disp
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