2017 (11) TMI 1907

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.....DR ORDER Pradip Kumar Kedia,  The captioned appeal filed at the instance of the assessee is against the order of the Commissioner of Income Tax(Appeals)-3, Ahmedabad [CIT(A) in short] dated 12/06/2015 in the matter of assessment order under s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 26/02/2014 relevant to Assessment Year (AY) 2011-12. 2. The....

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.... the aforesaid additional ground does not emanate from the facts on record. The additional ground of appeal is therefore dismissed. 4. The assessee has also moved application for admission of additional evidence. The additional evidence sought to be placed on record are return of income of the recipient of the commission income. We do not find any reasons in the petition for admission of additi....

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....is sub-section. We find that the issue is no longer res integra and has been examined by the Coordinate Bench of Tribunal in Syncom Formulations (I) Ltd. vs. DCIT in ITA Nos.6429 & 6428/Mum/2012 order dated 23/12/2015. The relevant operative para of the order of the Coordinate Bench is reproduced hereunder:- "5. We have considered rival contentions and found that receiving of gifts by doc....