In the result, appeal of the assessee is partly allowed
Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.339/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) M/S Bmt Profile, Vs. Acit, Balasore Circle, Bhanjpur, Ward No.2, Baripada, Balasore Mayurbhanj, Odisha स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aahfb 8131 A (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By : Shri P.R.Mohanty, Ar राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तारीख / Date Of Hearing : 16/05/2019 घोषणा की तारीख/Date Of Pronouncement 06/06/2019 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of Cit(A), Cuttack, Dated 28.06.2018 Passed In First Appeal No.0295/2015-16 For The Assessment Year 2010-2011. 2. Ld. Assessee Representative(Ar) Submitted That The Assessee Does Not Want To Press The Grounds No.1, 2, 4 & 5, Hence, The Same Are Dismissed As Not Pressed. 3. Remaining Sole Effective Ground Of Assessee For Adjudication I.E. Ground No.3 Reads As Follows :- “3. For That, The Denial Of Deduction Of Salary To Partners & Interest To Capital Contribution Deserves To Be Allowed On The Ground That, There Has Been No Violation To Section 184(5) For Completing The Assessment Under Section 144.” 4. Ld. Ar Has Also Filed An Application Dated 16.05.2019 For Admission Of Additional Ground, Which Reads As Under :-
184(5) for completing the assessment under section 144 as the assessment has been completed invoking section 145 of the Act, and as the salary and interest has already suffered tax in the individual hands of the partners respectively therefore taxing the same by disallowance