2013 (1) TMI 761

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.... Challenging the order of the Income-tax Appellate Tribunal dated 06.01.2012, revenue has preferred this appeal under Section 260A of the Income Tax Act,1961 raising following questions of law for our consideration: "1. Whether the Appellate Tribunal is right in deleting the addition made on account of disallowance of commission expenses. 2. Whether the Tribunal is right in setting aside the dec....

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.... though it was argued before it that no notice was served upon the assessee and on merit also, addition was not justifiable. 4. When challenged in the 2nd Appeal by the assessee, after a detailed hearing, the Tribunal held that it was not open to the department to prescribe what expenditure the assessee should incur and in what circumstances he should incur the expenses. It sought to rely upon th....