2021 (11) TMI 306

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....Kumar , (CIT-DR) ORDER PER SHRI PAVANKUMAR GADALE JM: The assessee has filed the appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-3 (for short 'the CIT(A)'), Mumbai passed u/sec.143(3) and 250 of the Income Tax Act,1961 (for short 'the Act'). The assessee has raised the following ground of appeal: 1. The learned CIT(A) has erred in law and on the facts ....

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....sing Officer (AO) on perusal of the income tax return found that the assessee has disclosed the income from salary of Rs. 2,47,97,416/- and Income from Other Sources of Rs. 60,248/- and claimed deduction under chapter VIA and disclosed the total income of Rs. 2,46,82,660/-. In the assessment proceedings, the ld. AR of the assessee submitted that the assessee at the time of filing of return has dis....

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....return of income and relied on the Apex Court decision in the case of Goetze (India) Ltd. Vs. CIT and the assessed the total income of Rs. 2,46,82,660/- and passed the order u/s. 143(3) of the Act. 3. Aggrieved by the order of AO, the assessee has filed the appeal before the CIT(A). The CIT(A) considered the grounds of appeal, submissions of the assessee and findings of the A.O and observed tha....

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....im the relief. Further he explained that the appeal should not be admitted and dismissed. 6. We have heard the rival submissions and perused the material available on record. The sole crux of the disputed issue is that the assessee is an employee and filed the return of income with higher income. Whereas, the salary certificate in respect of director remuneration issued by M/s Sparkle Clean Hol....