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
TDS. Further, the assessee, in order to conduct the business more expeditiously, entered into a sub-contract with Mr. Kamal Kumar Aheliya, thereby agreeing to share 50%
commission. It has further contended that the gross receipts during the year was much below than the prescribed limit of gross turnover required for the purpose of application of provisions of Section 44AB
