2022 (2) TMI 765

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....aiya, Accountant Member This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] -IV, Kanpur dated 22.10.2018 pertaining to Assessment Year 2011-12. 2. The grievances of the assessee is two fold: (i) Firstly, the assessee has challenged the validity of the assessment order claiming that it is without jurisdiction, and (ii) Secon....

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.... the HUF of the assessee but by the assessee and, accordingly, made an addition of Rs. 8,35,000/- in the hands of the assessee. 6. The assessee carried the matter before the ld. CIT(A) but without any success. 7. Before us, the ld. counsel for the assessee brought to our notice the decision of the ld. CIT(A) in the case of the brother of the assessee Shri Sanjiv Gupta and pointed out that on....

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.... Commission bill was submitted by the HUF to the Accounts Manager of Ajnara India Ltd. This bill is placed at page 27 of the paper book. 11. Page 28 of the paper book is copy of accounts of the HUF of the assessee in the books of Ajnara India Ltd. showing payment of commission to the HUF. Page 29 is the TDS Certificate issued by Ajnara India Ltd. showing TDS on commission paid to HUF of the ass....