Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
Before: SHRI ABY T. VARKEY, JM & SHRI S RIFAUR RAHMAN, AM
This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 30.05.2023 for AY. 2018-19. 2. The main grievance of the assessee is against the action of the Ld. CIT(A) confirming the action of the AO making additions of Rs.44,36,581/- and Rs.4,25,176/- which assessee claimed to have incurred as commission expenses and franking charges respectively.
Brief facts are that the assessee had filed its return of income on 31.08.2018 declaring total income of Rs.13,43,410/-. And revised return was filed on 05.03.2019 declaring total income at Rs.11,41,840/- which was processed and accepted u/s 143(1) of the Income Tax Act, 1961(hereinafter “the Act