Back
INCOME TAX APPELLATE TRIBUNAL (BANGALORE BENCH)
SHRI CHANDRA POOJARI, ACJ, SHRI PRAKASH CHAND YADAV, J
Sri Vasanth Kumar, A.R. – Appellant
Versus
Ms. Anjala Sahu, D.R. – Respondent
| Table of Content |
|---|
| 1. nature of appeals and grounds (Para 1 , 2 , 3) |
| 2. reopening of assessment discussed (Para 4 , 5) |
| 3. nature of sales commission as non-taxable (Para 6) |
| 4. overview of appellant's company background (Para 7) |
| 5. taxability of foreign sales commission asserted (Para 8 , 9) |
| 6. final decision on appeals (Para 10) |
ORDER
PER CHANDRA POOJARI, ACCOUNTANT MEMBER:
These appeals filed by the assessee are directed against different order of Assessing Officer passed u/s 147 r.w.s. 144C of the Income Tax Act, 1961 for the assessment years 2013-14 & 2014-15 both are dated 16.3.2024.
2. The issue in these appeals is common in nature and the grounds of appeal are common except change in figures. Hence, we reproduce the grounds in IT(IT)A No.832/Bang/2024 for the assessment year 2013-14 as follows:
1. “The order passed by learned Deputy Commissioner of Income-tax, Circle 1(2), Bangalore (hereinafter referred as "AO" brevity) and the Honourable DRP-2, Bengal • ("AO" and DRP Collectively referred as "lower authorities" for brevity) are bad in law and liable to be quashed.
2. Issuing notice under section 148 and passing the assessment order in the absence of 'reason to believe' as contemplated
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
