https://www.taxtmi.com/caselaws?id=342058 The Tribunal set aside the Commissioner's order, ruling that the original assessment was not erroneous or prejudicial to Revenue's interest. The assessee's appeal was allowed, with the Tribunal finding that the assessment was conducted diligently, considering all relevant details. The Tribunal emphasized that the Assessing Officer had adequately examined the facts and applied due consideration, concluding that there was no lack of inquiry. Additionally, the Tribunal found the justification for commission payments satisfactory, based on detailed explanations and documentary evidence provided by the assessee. en-us Fri, 24 Feb 2017 00:00:00 +0530 Tue, 25 Apr 2017 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342058 The Tribunal set aside the Commissioner's order, ruling that the original assessment was not erroneous or prejudicial to Revenue's interest. The assessee's appeal was allowed, with the Tribunal finding that the assessment was conducted diligently, considering all relevant details. The Tribunal emphasized that the Assessing Officer had adequately examined the facts and applied due consideration, concluding that there was no lack of inquiry. Additionally, the Tribunal found the justification for commission payments satisfactory, based on detailed explanations and documentary evidence provided by the assessee. Case-Laws Income Tax Fri, 24 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342058