In the result, the appeal filed by the Revenue on ground No

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1932/Kol/2012 ("नधा"रण वष" /Assessment Year:2009-2010) Jcit, Range-56, 3, Govt Place Vs. M/S Arti & Sons, (W), 2Nd Floor, Kolkata-700001 167/4, Lenin Sarani, 2Nd Floor, Kolkata-700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aaefa 6622 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri G.Mallikarjuna, Cit Dr Revenue By : Shri V.N.Purohit, Ar सुनवाई क" तार"ख / Date Of Hearing : 09/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 19/04/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue Pertaining To The Assessment Year 2009-2010, Is Directed Against The Order Passed By Ld. Cit(A)-Xxxvi, Kolkata In Appeal No.357/Cit(A)-Xxxvi/Kol/R-56/10-11, Dated 29.10.2012, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 30.12.2010. 2. Brief Facts Of The Case Qua The Assessee Are That The Assessee Filed Its E-Return Of Income, Disclosing Total Income Of Rs.99,12,640/- On 22.09.2008. The Assessee’S Case Was Selected For Scrutiny U/S.143(3) Of The Act & The Ao Has Completed The Assessment By Making Addition On Account Of Gross Receipts From C&F Commission At Rs.5,33,81,892/- & On Account Of Undisclosed Liabilities Paid Through Credits In The Books Of Tiger Associates At Rs.7,12,32,585/-.

TDS thereon U/s 194G(1). Regarding under reporting of commission by Rs.15,40,294/-, the assessee could not explain this difference during the remand report to A.O. and also during appellate proceedings, therefore the ld CIT(A) enhanced the income of the assessee by Rs.15,40,294/-. 4. Regarding disallowance of commission payment of Rs.4