What did the Tribunal hold?

The Tribunal noted that a co-ordinate bench had deleted the same disallowance for a prior assessment year involving the same payees. Following judicial consistency, the Tribunal deleted the impugned disallowance.

The assessee challenged the disallowance of commission expenditure paid to two individuals. The CIT(A) had affirmed the disallowance based on a previous year's order.

What were the issues?

Whether the disallowance of commission expenditure paid to specific individuals was justified, especially when a similar disallowance for a prior year was deleted by a co-ordinate bench.

Pravin Kumar Hetamsaria, Ranchi vs ACIT | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA

Before: Shri J.Sudhakar Reddy & Shri S.S.Godara

Shri K.M. Roy, FCA अपीलाथ� क� ओर से/By Appellant Shri C.J.Singh, JCIT-SR-DR ��यथ� क� ओर से/By Respondent 23-01-2019 सुनवाई क� तार�ख/Date of Hearing 31-01-2019 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2011-12 arises against the Commissioner of Income Tax (Appeals)-Asansol’s order dated 27.02.2017 passed in case No.147/CIT(A)/ASL/ACIT Cir-3/Asl/14-15 involving proceedings 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file(s) perused.

The assessee’s sole substantive ground challenges correctness of both the lower authorities’ action disallowing commission expenditure payments made to Shri Shyam Sunder Hetamsaria and Smt. Dulari Devi Hetamsaria involving sums of ₹9,98,200/- &

PRAVIN KUMAR HETAMSARIA,RANCHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, ASANSOL

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments