TaxTMI 
TaxTMI 
2021 (11) TMI 306
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....NKUMAR 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 of the case in concurring with the view taken by Ld. ....
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....ound 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 disclosed Director's remuneration from Singapore Companies....
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....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 that the action of the A.O. cannot be interfered and upheld ....
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....t 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 Holdings is Rs. 29,70,314/- instead of Rs. 58,36,976/- disclosed i....