2013 (3) TMI 98

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....Surat Ram (Maurya),JJ.   Petitioner Counsel :- A.N.Mahajan,A.Kumar,B.J.Agarwal,D. Awasthi,G. Krishna,R.K. Upadhyay,S.Chopra Respondent Counsel :- A. Bansal,Amit Shukla,R.R. Agarwal,R.S. Agarwal,S. Agarwal,S.K. Garg ORDER All these four appeals have been filed under Section 260 (A) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') against the order dated 3.3.2000....

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....d, the facts giving rise to the present appeal are as follows: -  The appeal relates to the Assessment Years 1991-92 to 1994-95. In all these assessment years the respondent-assessee claimed payment of commission of various amount to M/s Ratandeep Polymers (P) Ltd. For the assessment/ re-assessment proceedings for the year 1991-92, the Assessing Officer inquired the matter in a great detai....

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....e accordingly. In this back ground the Assessing Officer has held that the payment of commission alleged to be paid to M/s Ratandeep Polymers (P) Ltd. was in fact actually paid to Dr. Shashi Kant Garg and this commission is to be assessed in the hand of Dr. Shashi Kant Garg on substantive basis. This order was set aside by the Commissioner of Income Tax, Meerut in exercise of provisions of Section....

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....ounsel for the Revenue and Sri Rakesh Ranjan Agrawal, learned counsel appearing for the respondent-assessee. In our considered opinion as Assessing Officer on the basis of a detailed inquiry found that on procurement of orders from various Government Department for the respondent-assessee, Dr. Shashi Kant Gupta had rendered services in his individual capacity, the amount of commission which is ....