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TMI Blog2024 (12) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... essee has filed all the details and the Assessing Officer, after examining such details, passed order under section 143(3) of the Act. We also find that it is not a fit case for making addition under section 154 of the Act for the reason that, whether or not the commission income 3,00,000, received by the assessee is taxable, has to be decided during the original assessment proceedings u/s 143(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed by the assessee challenging the impugned order dated 06/10/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [ learned CIT(A) ], for the assessment year 2012 13. 2. As emanate from the records available before us and having heard both the parties, we find that, in the present case, the assessee is an individual carrying on the busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 9,84,542, instead of ₹ 6,84,542, as per Profit Loss Account of M/s. R.K. Agencies, resulting in understatement of income of ₹ 3,00,000, on account of commission income received form M/s. Parkson Graphics Pvt. Ltd., without offering such receipt, whereas corresponding TDS was claimed. We find that the assessee has filed all the details and the Assessing Officer, after examining s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue ought to have no grievance in this regard. Considering the above facts, we hold that the Assessing Officer was not justified in making addition of ₹ 3,00,000. Accordingly, we set aside the impugned order passed by the learned CIT(A) allow the grounds raised by the assessee by directing to delete the addition. Thus, the assessee succeeds in this appeal. 3. In the result, appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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