TaxTMI 
TaxTMI 
2023 (2) TMI 1221
X X X X Extracts X X X X
X X X X Extracts X X X X
....hri P.P. Barman, Addl. CIT, Sr. D/R ORDER PER DR. MANISH BOARD, ACCOUNTANT MEMBER The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the "ld. CIT(A)") dated 21/07/2022, passed u/s 250 of the Income Tax Act, 1961 ('the Act'), for Assessment Year 2017-18. 2. The Registry has pointed out that there is a delay....
X X X X Extracts X X X X
X X X X Extracts X X X X
....om sale of such recharge coupons of Idea Cellular. Tax at source is deducted u/s 194C of the Act by the employer i.e., M/s. Ideal Cellular on the commission income on recharge coupons sold by the assessee. Income of Rs.4,21,640/- declared in the return filed for Assessment Year 2017-18 claiming TDS of Rs.30,896/-. The case selected for limited scrutiny through CASS for the reason of cash deposit d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n behalf of Telecom company. Further it is submitted that it was the first year of its business. 6. We find force in the contention of the ld. Counsel for the assessee and considering the fact that assessee is receiving commission income and tax is deducted at source by the Telecom company treating the cash deposits as amount collected on behalf of the Telecom company from various customers and d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....271FAB,] [ section 271FB,] [ section 271G,]] [ section 271GA,] [ section 271GB,] [ section 271H,] [ section 271-I,] [ section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [ section 272B or] [sub-section (1) [or subsection (1A)] of section 272BB or] [sub-section (1) of section 272BBB or] clause (b) of sub-section (1) or ....