2019 (11) TMI 544

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....t :- "A. The re-opening of the assessment of the Appellant under section 147/148 of the Act is illegal and bad in law since assessment under section 143(3) had already been carried out. B. For that the Ld. AO and Ld. CIT (A) have wrongly imputed a tax liability upon the Appellant, whereas the appropriate tax had already been paid by the Appellant in the subsequent assessment years. C. For that the Ld. Assessing Officer has grossly erred in computing the total receipts on the basis of TDS certificates which includes the payments of Rs. 15,04,577/- as service tax which had been paid by the Appellant to the concerned authorities. D. For that the Ld. AO and the Ld. CIT(A) failed to appreciate that in the busi....

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....arried the matter by way of an appeal before the ld. CIT (A) who has confirmed the addition by dismissing the appeal. Feeling aggrieved, the assessee has come up before the Tribunal by way of filing the present appeal. 4. We have heard the ld. Authorized Representatives of the parties to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case. GROUND No.A 5. Ground No.A which is a jurisdictional issue has not been pressed during the course of arguments, hence needs no adjudication and consequently decided against the assessee. GROUNDS NO.B, C, D & E 6. Undisputedly, AO has made an addition of Rs. 46,12,885/- by noticing a dif....

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....record that assessee has shown gross commission receipt to the tune of Rs. 1,63,78,343/-. Since assessee has been consistently following the mercantile system of accounting, income accrued only when money received. 10. It is also the case of the assessee that the AO has wrongly added back the amount of service-tax liability which was already discharged by the assessee, the reconciliation was also brought on record before the ld. CIT (A) as is evident from the written submissions dated 23.07.2013 given to ld. CIT (A) which are part and parcel of the appeal file. We are of the considered view that since the assessee has already discharged the liability of servicetax, he is entitled to the benefit of TDS deducted on that account which has b....