9911796707
TMI Blog1984 (1) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... are any supporting vouchers. The expenses were debited in the cash-book on the basis of accounts given by the persons who went to supply the orders booked. No vouchers were obtained from those persons. Accordingly, the ITO made a disallowance of Rs. 1000. 3. In appeal, the ld. AAC noticed that as against out station sales of Rs. 36,94,035 in the assessment year in question there were out station sales of Rs. 29,33,168 in the preceding year when expenses of Rs. 12,987.59 only were claimed by the assessee. On this basis, he held the disallowance to be justified. 4. Before us, Shri N.N. Tandon, the ld. counsel for the assessee submitted that the detailed list of "goods supplied" expenses had been filed by the assessee before the ITO and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. The commission was said to have been given at the rate of 1% on sales of Rs. 8,99,495.30 and Rs. 5,65,769.87. Before the ITO the statements of these persons were recorded. They denied maintenance of any record with themselves. They stated that they had received only Rs. 2000 each and that the remaining amounts were still outstanding. The ITO found that there were no order books in respect of Shri Rajendra Kumar Maroo and that there were a couple of order books in respect of Shri Subhash Kumar Maroo. The ITO also found that these persons were unable to give the names of the proprietors of the firms for whom they booked the orders. He also found that these persons were sons of Shri Radha Kishan Maroo whose brother Shri Jugal Kishore Maroo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales had increased. In this connection, he pointed out that as against the total sales of Rs. 49,80822 in the preceding year, they had increased to Rs. 76,11,569 in the assessment year in question. 10. On the other hand, the ld. departmental representative placing strong reliance on the orders of the income-tax authorities also referred to the decision of the Calcutta High court in the case of Vishnu Agencies (P) Ltd. vs. CIT (1979) 117 ITR 754 (Cal) for the proposition that the mere existence of a written agreement was not enough unless it was established that services had been rendered by the so-called commission agents. 11. We have considered the rival submissions as also the aforesaid decision and the papers on the record. The in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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