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2011 (5) TMI 348 - DELHI HIGH COURTRevision u/s 263 - Reference to Transfer Pricing Officer (TPO) - as recorded by the Commissioner that even in the submissions filed vide letter dated 10-2-2009 in response to the notice under section 263 of the Act, it has been stated that the details of commission payment were submitted by the assessee vide letter dated 25-8-2006 - It is true that though the Assessing Officer has not given detailed reasons in this regard, but there is nothing on record to suggest that he did not make any enquiry or applied his mind with regard to the submissions made by the assessee vide its letter dated 14-9-2006 - it is clear that an order cannot be termed as erroneous unless it is not in accordance with law - Evidently, the claim was allowed by the Income-tax Officer on being satisfied with the explanation of the assessee - it is reiterated that the Assessing Officer called for certain clarifications through the questionnaire of the assessee and that the same were furnished with the required details - Decided in favour of the assessee
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