SMT. UMA MANDAL, 754, LADHON KA MOHALLA, BEHIND MINERVA CINEMA, M.D. ROAD, JAIPUR-302004,JAIPUR vs. INCOME TAX OFFICER WARD-5(2), JAIPUR, WARD-5(2), JAIPUR
In the result, this appeal of the assessee is dismissed
ITA 466/JPR/2019[2010-11]Status: DisposedITAT Jaipur16 Apr 2021AY 2010-11
Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 466/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year: 2010-11 Smt. Uma Mandal, Cuke I.T.O., Vs. 754, Lodhon Ka Mohalla, Ward 5(4), Behind Minerva Cinema, M.D. Jaipur. Road, Jaipur-302004. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Apspm 2419 L Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vishal Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/02/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 16/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 22/02/2019 For The A.Y. 2010-11, Wherein Following Grounds Have Been Taken: “1. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Grossly Erred In Law & Facts By Confirming The Action Of Ld. A.O. In Assessing The Income Of The Assessee At Rs. 2037281.00 Rejecting The Claim Of The Assessee That He Earned Only Commission Income At The Rate Of 0.25 Percent & Treating Percent Of The Deposits In Her Bank Account As Her Income. The Additions Of Pursuance Of Same, Are Prayed To Be Deleted 2. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Grossly Erred In Law & Facts By Confirming The Action Of Ld. A.O. Of Initiating Penalty Under Section 271A & 271B Ignoring The Fact
For Appellant: Shri Vishal Gupta (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 143(2)Section 147Section 148Section 151Section 271A
271B ignoring the fact
2
ITA 466/JP/2019_
Uma Mandal Vs ITO that the commission should be treated as turnover of the assessee and not the deposits in the account. The Ld. Appellate authority is hereby prayed to hold such action as illegal.
3. On the facts & circumstances of the case, the Ld.CIT(A) erred in confirming the action
