2006 (8) TMI 591

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..... upta ORDER 1. The revenue is aggrieved by an order dated 29-4-2005 passed by the Income-tax Appellate Tribunal, Delhi Bench "F" in ITA No. 5568 Delhi of 2004 relevant for the assessment year 2001-02. 2. The Assessing Officer disallowed commission payment made by the Assessing Officer (sic) to three parties, that is Sh. Rajesh Singhal, proprietor of M/s. Rajesh Traders, Smt. Renu Bhag .....

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..... 2003 in response to summons issued by the Assessing Officer under section 131 of the Income-tax Act. M/s. Rajesh Traders also appears to have been given a copy of the accounts of the assessee as maintained in its books of account. 6. Insofar as M/s. Jagdish Rai Jai Bhagwan is concerned, the assessee furnished a copy of the accounts of this party containing the details of commission paid. The asse .....

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..... cessary information was filed. 9. The Tribunal took a view that the fact that the assessee was not in a position to produce the two commission agents is not its fault and the Assessing Officer could have exercised powers available to him to summon and cross-examine these two parties if, for some reason, he did not accept the statement furnished by these two parties. The Assessing Officer could al .....

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