AMAR SINGH SAHU,JAIPUR vs. INCOME TAX OFFICE 2(4) JAIPUR, JAIPUR

ITA 78/JPR/2025Status: DisposedITAT Jaipur03 July 2025AY 2019-20Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention regarding the first addition and directed recalculations. For the other two additions concerning TDS disallowances, the Tribunal remitted the issues back to the Assessing Officer for fresh determination.

What were the facts?

The assessee's appeal against the dismissal of his challenge to the assessment order was heard. The assessment order had made three additions: for unoffered commission receipts, disallowance for non-deduction of TDS on commission paid, and disallowance for non-deduction of TDS on rent paid.

What were the issues?

Whether the additions made by the Assessing Officer and confirmed by the CIT(A) were justified, particularly concerning the non-deduction of TDS on commission and rent payments.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A-Bench” JAIPUR

Before: SHRI MANISH BORAD, AM & SHRI NARINDER KUMAR, JM

For Respondent: Shri Sushil Kulhari, Addl. CIT-DR
Hearing: 02/07/2025Pronounced: 03/07/2025

PER: NARINDER KUMAR, JUDICIAL MEMBER .

Assessee-appellant is feeling dissatisfied with the order dated 22.11.2024, passed by Learned Commissioner of Income Tax (Appeal) [ hereinafter referred to as “CIT(A)”, National Faceless Appeal Centre, Delhi, u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) as 2 Amar Singh Sahu, Jaipur. thereby his appeal challenging assessment order dated 20.09.202

The order continues below.

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