In the result, Assessee’s appeal is allowed in part for statistical purposes

Bench: Shri Narender Kumar Choudhryshri Sant Narhari Nagari Ito, Ward-2, Bhandara Shahkar Pat Sanstha Maryadit, R.No. 1/2 Nagar Vs. Palika Shivaji Chowk, Pauni, Bhandra-441910. Pan: Aakts 3987 N (Appellant) (Respondent)

disallowances. 3 7. Heard the parties and perused the material available on record. In the instant case, the Assessee has admittedly not filed any return of income, however, paid agent commission of Rs.1,60,312/- without deducting tax at source thereon as per section 194H