9911796707
TMI Blog2018 (7) TMI 2278X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. S.S. Tomar, Advs. For the Respondent : Mr. Puneet Rai, Adv. O R D E R The petitioner is aggrieved by the re-opening of the assessment under Sections 147/148 of the Income Tax Act for AY 2010-11, by the order dated 25.04.2017. The brief facts necessary to dispose of this case are that the petitioner had in its return for AY 2010-11 declared Rs. 9,37,46,160/- which was subsequently revise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pension payment to partner who had retired On or after 31.03.2009 from the income as professional fees without deducting TDS from this amount. Thus, expenditure cannot be claimed without deducting TDS as section 17 of the 1.T. Act, 1961, clearly mentions that pension is the part of the salary. In view of the above, 1have reasons to believe that income of Rs. 1,70,44,010/- chargeable to tax ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement for the concerned year. It was submitted that the Assessing Officer had cogent reasons to believe that the income chargeable to tax had escaped assessment having regard to the fact that apparently no tax deductions were made in respect of the same payouts and that the original order did not express any opinion on the subject. The decision in Kelvinator (supra) is conclusive. In order th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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