SHRI SHRI DEEPAK KUMAR PATEL,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.336/Rpr/2016 "नधा"रण वष" / Assessment Year :2010-11 Shri Deepak Kumar Patel, Hind Pipe Industries, New Timber Market, Fafadih, Raipur (C.G.)-492 009 Pan : Akgpp0868F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent

285 km south of Raipur. b.The TDS shown in his return is the entire TDS done by the assessee. Thus, he has not worked as commission agent for anyone else except the assessee during the year.This is also evident from the Income & Exp A/c and Computation of Income of the agent. c.There is no work taken from the agent