https://www.taxtmi.com/caselaws?id=410711 The appellant contested various issues including disallowance of interest payment, commission expenditure, denial of right to cross-examine witnesses, justification of commission payment, arbitrariness in assessment, violation of natural justice principles, and jurisdictional issues. The Tribunal allowed the appeal for statistical purposes pending resolution of the jurisdictional issue regarding the authority of the Assessing Officer to complete the assessment under section 143(3) of the Income Tax Act. The case outcome favored the appellant, setting aside the jurisdictional issue for further consideration by the CIT(A) based on legal arguments presented. en-us Wed, 04 Aug 2021 00:00:00 +0530 Sat, 07 Aug 2021 08:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410711 The appellant contested various issues including disallowance of interest payment, commission expenditure, denial of right to cross-examine witnesses, justification of commission payment, arbitrariness in assessment, violation of natural justice principles, and jurisdictional issues. The Tribunal allowed the appeal for statistical purposes pending resolution of the jurisdictional issue regarding the authority of the Assessing Officer to complete the assessment under section 143(3) of the Income Tax Act. The case outcome favored the appellant, setting aside the jurisdictional issue for further consideration by the CIT(A) based on legal arguments presented. Case-Laws Income Tax Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410711