TaxTMI 
TaxTMI 
2022 (12) TMI 1375
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....ent : Shri H. K. Mishra, Sr. D. R. ORDER PER YOGESH KUMAR U.S., JM These three appeals are filed by the Revenue against the order of the ld. Commissioner of Income Tax (Appeals) -29, New Delhi [hereinafter referred to CIT (Appeals) dated 26/08/2019 for assessment years 2012-13, 2013-14 & 2014-15 respectively. 2. The Revenue has raised the following grounds of appeal:- I.T.A. No. 8517/DEL/201....
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....t of obtaining accommodation entries. 2. On the facts and in the circumstances of the case the Ld. CIT (A) has erred in deleting the protective addition of Rs. 4,93,02,817/- made on account of commission earned for providing accommodation entries." I.T.A. No. 8517/DEL/2019 (A.Y 2014-15) 1. On the facts and in the circumstances of the case the Ld. CIT (A) has erred in deleting protective ad....
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....by the deletion of protective addition made on account of commission earned for providing accommodation entries. 4. The AR Shri. Vivek Agarwal appeared for the assessee and submitted that the entire transaction of the assessee i.e. Pawansut Holding Ltd. has been controlled by Mr. Pradeep Kumar Jindal having PAN No. AAIPJ8526A and Mr. Pradeep Kumar Jindal has accepted that commission earned on acc....
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....iled by the Revenue. Accordingly, the appeals filed by the Revenue are dismissed. However, in the event of any deletion in the hands of Shri Pradeep Kumar Jindal, wherein the substantial addition were made, the Revenue shall have liberty to take further steps against the assessee herein in accordance with law. 6. Further we direct the registry to place the written submission made by the Ld. AR da....