GITA DEVI GUPTA,CUTTACK vs. DEPUTY COMMISSIONER OF INCOME TAX, CUTTACK
In the result, appeal of the assessee stands partly allowed
ITA 12/CTK/2024[2017-18]Status: DisposedITAT Cuttack07 Aug 2024AY 2017-18
Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year :2017-18 Gita Devi Gupta, Pro. M/S. Gita Devi Gupta, Pro. M/S. Vs. Dcit, Assessment Circle Dcit, Assessment Circle D.D. Textiles, Nandi Sahi, D.D. Textiles, Nandi Sahi, 2(1), Cuttack 2(1), Cuttack Cuttack Pan/Gir No. No.Aazpg 8154 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri S.C.Mohanty S.C.Mohanty, Sr Dr Date Of Hearing : 7/8/ /2024 Date Of Pronouncement : 7/8 /8/2024 O R D E R
For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri S.C.Mohanty
Section 131Section 201(1)
demonetized currency, the addition as made by the AO and confirmed by ld CIT(A) stands upheld.
6. The second issue was in regard to payment of bogus commission added by the Assessing Officer to an extent of Rs.20,37,437/-. It was the submission that the assessee had paid commission to seven persons whose names and address are also
