2018 (12) TMI 573

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....ssee arises out of the order of the Learned Principal Commissioner of Income Tax, Circle-8, Kolkata [in short the ld. CIT] in Memo no. PCIT-8, Kolkata/U/s.263/2017-18/5207-5210 dated 28.09.2017 passed u/s 263 of the Act against the order passed by the DCIT, Circle-22, Kolkata [in short the ld. AO] under section 143(3) of the Income Tax Act, 1961 [in short "the Act"] dated 16.12.2015 for the Assess....

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.... of assessment proceedings. Later the ld. Administrative CIT sought to treat the said order of the ld. AO as erroneous in as much as it is prejudicial to the interests of the revenue and accordingly invoked revisionary jurisdiction u/s 263 of the Act stating that the assessee had paid an amount of Rs. 96,000/- to Mahua Basu Mallick for Cancel Awareness Programme without deduction of tax at source ....

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.... ambit of professional fees within the meaning of section 194J of the Act and accordingly no disallowance u/s 40a(ia) of the Act is warranted thereon. 4. The Ld. CIT observed that these articles are for advancing of assessee's profession as evident from the copies of articles submitted by the assessee. Since the ld. AO failed to make any enquiry in this regard, the ld. CIT treated the order as er....

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....d in the facts of the instant case with regard to the subject mentioned payment of Rs. 96,000/-. We also find that the assessee had produced the entire bills, vouchers, bank statements, books of accounts, details of professional fees before the ld. AO which were duly examined by the ld. AO and which fact is also mentioned at page 2 of the assessment order. While this is so, it cannot be said that ....