SANJAY KALE vs. INCOME TAX OFFICER-1,
In the result, appeal of the assessee is partly allowed
ITA 234/JAB/2015[2008-09]Status: DisposedITAT Jabalpur16 Mar 2018AY 2008-09
Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 234/Jab/2015 "" " " " " " " / Assessment Year : 2008-09 Sanjay Kale, Income Tax Officer-1, Vishnu Nagar, Parasia Road, Vs Chhindwara (Mp) Chhindwara (Mp) Pan : Amcpk 1268 L / (Appellant) / (Respondent) Assessee By : Shri G.N. Purohit, Sr. Adv. Revenue By : Shri P.D. Chougule, Dr $ %&'/Date Of Hearing : 14/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee For Assessment Year 2008-09 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 22.09.2015 Vide Appeal No.J/Cit/A/I/Jbp/Ito/W/I/Cwa/203/10-11, Arising Out Of Order Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”), Framed On 24.12.2010 By The Ito-1, Chhindwara.
For Appellant: Shri G.N. Purohit, Sr. AdvFor Respondent: Shri P.D. Chougule, DR
Section 143(2)Section 143(3)Section 251(4)Section 37(1)Section 40Section 44A
194H had no application in the facts of the case no disallowance could be made by the A.O. for overriding payment of commission to kamal kumar Ahilya addition is unwarranted.
4. The learned CIT(A) has not issued any notice in terms of Section 251(4) denying Opportunity to the assessee before changing the basis of addition from
