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TMI Blog2014 (6) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 - The AO in the assessment framed u/s 143(3) r.w.s 254 of the Act, after the assessment was set aside to his file, has accepted the claim of the assessee regarding the allowability of the commission expenditure - since the very basis of imposition of penalty u/s 271(1)(c) of the Act has not been added, thus, the disallowance of commission expenditure has not been added while framing the set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the CO of the assessee may be disposed of after considering the written submissions filed by the assessee. Accordingly, we decide the appeal preferred by the Revenue and the CO preferred by the assessee on merits after considering the arguments of the learned DR and written submissions filed by the assessee. ITA No.994/Ahd/2011 (Revenue s appeal) 3. The only ground of the appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t.Year 2005-2006 in ITA No.708/Ahd/2009. The AO, in the assessment framed under section 143(3) r.w.s 254 of the Act, after the assessment was set aside to his file, has accepted the claim of the assessee regarding the allowability of the commission expenditure amounting to Rs.75,21,948/- vide assessment order dated 30.11.2011. In these facts, we hold that since the very basis of imposition of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld now. 5. The assessee has requested in its written submissions that on merits also the penalty u/s.271(1)(c) of the Act could not be levied in the facts of the case. The learned DR has not controverted the plea of the assessee. We have considered rival submissions. In view of the fact that the AO while framing the set aside assessment under section 143(3) r.w.s. 254 of the Act vide assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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