ASHOKKUMAR GOKULCHAND SANANDA,BULDHANA vs. ASSISTANT COMMISIONER OF INCOME TAX AKOLA CIRCLE, AKOLA
In the result, appeal filed by the assessee is partly allowed
ITA 427/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Apr 2026AY 2014-15
Bench: Shri Pawan Singh & Shri Khettra Mohan Royashokkumar Gokulchand Acit, Akola Circle, Akola Sananda, Rana Traders, Vs Gandhi Chowk, Khamgaon, Dist. Buldhan, Khamgaon Pan : Adpps 755I L Assessee Respondent Assessee By : Shri K.P. Dewani, Adv Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 20.02.2026 Date Of Pronouncement : 06.04.2026
For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 2Section 234BSection 250Section 35(1)(ii)
10)
The learned A.O. erred in making addition of Rs.1,50,000/- u/s 69C without there being any evidence of payment of commission on record.
11)
The learned A.O. erred in holding that assessee has paid commission of Rs.1,50,000/- without bringing any evidence on record for the same.
12)
The assessee denies liability to pay interest under section
