2021 (1) TMI 790

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....dmitted by a bench of this Court vide order dated 25.01.2017 on the following substantial question of law: Whether the tribunal was justified in upholding the disallowance under Section 37 of IT Act of commission payment as made by the Assessing Officer which was only on the basis of the order for the preceding year without appreciation of facts and evidence placed before the Assessing Officer for the relevant years and such an unspeaking order was sustainable and the tribunal was right in restoring the disallowance as made by the Assessing Officer? 2. Facts leading to filing of this appeal briefly stated are that the assessee is a company incorporated under the provisions of the Companies Act, 1956 and is engaged in the manufacture and s....

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.... with regard to justification for the claim of commission payment for the relevant years. The Commissioner of Income Tax (Appeals) by an order dated 27.02.2014 deleted the addition pertaining to Assessment Year 2009-10. However, the addition pertaining to Assessment Year 2010-11 was sustained. The assessee thereupon filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred to as 'the tribunal' for short). The tribunal by an order dated 30.12.2015 dismissed the appeal preferred by the assessee. In the aforesaid factual background, the assessee has approached this court. 4. Learned counsel for the assessee submitted that the assessee had furnished all the details, which were furnished before the Commissioner of I....