2018 (9) TMI 1997

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....ed by the assessee and 26AS (TDS data base of the Department). 3. Brief facts of the case are that the assessee had filed return declaring total income of Rs. 2,32,356/-. During the assessment proceedings, the AO on perusal of the TDS certificate took note that the assessee has claimed TDS credit of Rs. 6,69.942/-. However, the AO noted that the income corresponding to the aforesaid TDS amount was not reflected in the total income of the assessee. Therefore, AO added Rs. 62,27,292/- which, according to him, has been received by the assessee from his principal M/s. Dishanet Wireless Ltd. (Aircel mobile network) (in short "M/s. DWL") was added to the total income of the assessee. Aggrieved, the assessee preferred an appeal before the Ld. C....

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....as commission only Rs. 3,17,699/-. According to the assessee, the AO issued letter dated 23.12.2010 to the Principal Officer of Aircel and since the AO did not receive any reply from the Aircel made the addition of Rs. 62,27,292/- and concluded the assessment vide order dated 31.12.2010. On appeal, the Ld. CIT(A) taking note of the letter date 28.12.2010 of Aircel was pleased to make an enhancement of Rs. 2,85,366/- as well as confirmed the action of the AO in making addition of Rs. 62,27,292/-. The Ld. AR drew our attention to the letter of the Aircel dated 08.02.2012 wherein the Aircel has clarified the fact that it had paid commission of only Rs. 3,17,699/- to the assessee and Rs. 65,12,658/- was remitted to the retailers in the form of ....