2013 (4) TMI 805

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....ndent : None ORDER S. S. Godara (Judicial Member) This Revenue's appeal arises from the order of the Commissioner of Income Tax (Appeals)-IX, Chennai, dated 25-07- 2012, in ITA No. 232/2011-2012, for assessment year 2005-06, in proceedings under section 147 r.w.s. 143(3) of the Income Tax Act 1961 [in short the "Act"]. 2. From the array of ground raised in this appeal, it emerges that ....

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....d unclaimed. On 23rd February 2013, written arguments supporting the order of CTI(A) have also been submitted. Therefore, we proceed ex-parte against the assessee. 5. We have heard the Revenue and perused the case file. The question raised by the Revenue is that on the ground of non deduction of TDS, the Assessing Officer had disallowed /added an amount of Rs. 19,07,798/- (supra) qua commission....