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TMI Blog2019 (4) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... o received the commission from the supplier (with reference to protective assessment). As such, there is an attempt to make unlawful gain by the Revenue, which is not correct or sustainable. Similar challenge raised by the Revenue has already been considered by this Court [2019 (4) TMI 79 - KERALA HIGH COURT] answering it against the Revenue. - ITA. No. 196 of 2011 - - - Dated:- 14-3-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner. Since the order passed by the Commissioner was stated as detrimental to the rights of the Revenue, it was sought to be challenged by filing an appeal by the Revenue before the Income Tax Appellate Tribunal. After hearing both the sides, the matter was finalised as per Annexure D order, which came to be challenged before this Court in I.T.A.No.133/2010 preferred by the Revenue. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the commission payment of M/s Sunrays Properties and Investment (P) Ltd. Diversion of funds and hence income of the assessee and the Tribunal is justified in interfering with the order of the assessing Officer in treating the amount as income of the assessee b. Whether, on the facts and in the circumstances of the case, and for the reasons stated in the order of the Assessing Officer and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d one is quite incidental to the first one. It is also evident that the Revenue has simultaneously assessed the assessee as well as the Company who received the commission from the supplier (with reference to protective assessment). As such, there is an attempt to make unlawful gain by the Revenue, which is not correct or sustainable. 7. Similar challenge raised by the Revenue has already been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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