MUNIYAPPA MUNIRAJU ,BENGALURU vs. PR. COMMISSIONER OF INCOME TAX, BENGALURU-2, BENGALURU
In the result, appeal filed by the assessee is allowed
ITA 1119/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Sept 2025AY 2017-18
Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2017-18 Shri. Muniyappa Muniraju, Vs. Pr. Cit, No.1/3, 1St Cross, Muni Narasimhaiah Bangalore - 2. Garden, Chocolate Factory Main Road, Btm I Stage, Bangalore – 560 029, Karnataka. Pan : Anjpm 0458 N Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Shri. Muthu Shankar, Cit(Dr)(Itat), Bangalore. Date Of Hearing : 04.09.2025 Date Of Pronouncement : 11.09.2025
For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore
Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 194CSection 194HSection 263Section 44A
194C of the Act however it has been deducted under section 194H of the Act under the head commission which is completely wrong. The learned Counsel further referred to Paper Book Page No. 22 which is submission made before AO in which it has been clarified that Rs.12 lakhs is included in the turnover of Rs.24,50,000/- and assessee