9911796707
TMI Blog2022 (2) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] -IV, Kanpur dated 22.10.2018 pertaining to Assessment Year 2011-12. 2. The grievances of the assessee is two fold: (i) Firstly, the assessee has challenged the validity of the assessment order claiming that it is without jurisdiction, and (ii) Secondly, on merits, the assessee has challenged the addition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade an addition of Rs. 8,35,000/- in the hands of the assessee. 6. The assessee carried the matter before the ld. CIT(A) but without any success. 7. Before us, the ld. counsel for the assessee brought to our notice the decision of the ld. CIT(A) in the case of the brother of the assessee Shri Sanjiv Gupta and pointed out that on identical set of facts, similar commission income of Rs. 8.15 lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a India Ltd. This bill is placed at page 27 of the paper book. 11. Page 28 of the paper book is copy of accounts of the HUF of the assessee in the books of Ajnara India Ltd. showing payment of commission to the HUF. Page 29 is the TDS Certificate issued by Ajnara India Ltd. showing TDS on commission paid to HUF of the assessee. Page 31 is copy of bank account of the HUF of the assessee with Orien ..... X X X X Extracts X X X X X X X X Extracts X X X X
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