2024 (12) TMI 770

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....J.M. The present appeal has been filed by the assessee challenging the impugned order dated 06/10/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, ["learned CIT(A)"], for the assessment year 2012-13. 2. As emanate from the records available before us and having heard both the parties, we find that, in the present case, the assessee is an i....

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.... section 26AS is Rs. 9,84,542, instead of Rs. 6,84,542, as per Profit & Loss Account of M/s. R.K. Agencies, resulting in understatement of income of Rs. 3,00,000, on account of commission income received form M/s. Parkson Graphics Pvt. Ltd., without offering such receipt, whereas corresponding TDS was claimed. We find that the assessee has filed all the details and the Assessing Officer, after exa....