GAYA PRASAD BAJAJ,ALLAHABAD vs. ITO, ALLAHABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 375/ALLD/2018[2012-13]Status: DisposedITAT Allahabad04 Aug 2021AY 2012-13
Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Gaya Prasad Bajaj, V. Income Tax Officer, 34-A, Chak Zero Road, Ward-1(2) Allahabad, U.P. Allahabad, U.P. Pan-Aampb9895N (Appellant) (Respondent) Appellant By: Mr. Abhinav Mehrotra, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 04.08.2021
For Appellant: Mr. Abhinav Mehrotra, C.AFor Respondent: Mr. A.K. Singh, Sr. DR
Section 143(2)Section 143(3)
b. There is not allegation of Payment of Commission being Excessive or Unreasonable.
c. The payment of Commission has resulted in escalated Sales.
d. Proper TDS has been effected on such Commission Payment.
e. Payment of Commission has been accepted by the same CIT (A) in case of son of the assessee on like facts and analogues circumstances
