SH. VIKRANT KANSHAL,BATHINDA vs. THE ICNOMET-AX OFFICER,, BATHINDA
In the result, the assessee’s appeal is partly allowed
ITA 367/ASR/2014[2008-09]Status: DisposedITAT Amritsar12 Jul 2018AY 2008-09
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 367/Asr/2014 Assessment Year: 2008-09
For Appellant: Sh. Ashwani Kalia (C.A.)For Respondent: Smt. Parwinder Kaur, CIT-DR
Section 143(3)Section 147Section 148Section 68
TDS certificates do not refer to the income allowed by the bank as ‘commission’ but as ‘professional services’, so that even the nature of the job/s is not proved. Further, given the nature of the job, it is extremely unlikely that a lady would be engaged for purpose of effecting loan recovery from delinquent customers, i.e., considering the hostile response
