2026 (8) TMI 1781

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....260A of the Income Tax Act, 1961 (For Short "the Act") by the appellant - Revenue proposing the following substantial question of law arising out of the order dated 29.11.2023 passed by the Income Tax Appellate Tribunal, "C" Bench, Ahmedabad (For Short "the Tribunal") in ITA No. 285/AHD/2023 for Assessment Year 2018-19: "(a) Whether, on the facts and circumstances of the case and in law, the learned ITAT is correct in quashing the order framed under Section 263 of the Income Tax Act, 1961 without considering the merit of the issues, though the order passed by the Assessing Officer without proper enquiries on the issues of purchase of fixed assets and claim of depreciation and additional depreciation, issue of non-deduction of TDS o....

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.... proceedings, the assessee has failed to provide the documentary evidences regarding the fixed assets purchased during the year were 'put to use' during the year under consideration. (ii) Regarding the issue of non deduction of TDS on payment of commission to non-resident, it is pertinent to note that the assessee has failed to substantiate that the commission was accrued or arises outside India. Further, the assessee has also failed to furnish the necessary documents regarding the party to whom commission was paid has no permanent establishment in India. (iii) Regarding the issue of Form No. 10DA, on verification of Form No. 10DA filed by the assessee, it is found that necessary particulars prescribed as per the law have ....

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....en framed by the AO without the application of mind. Besides the above, we also note that the Ld. PCIT has not pointed out any flaw in the submissions made by the assessee in response to the notice issued under Section 263 of the Act. 8.2. Moving further, we have perused the report in Form 10DA relating to the deduction claimed under Section 80JJAA of the Act placed on page 602 to 603 of the paper book and find that it was duly filed by the assessee for claiming the deduction. Furthermore, the learned PCIT has not pointed out any specific defect in such report furnished in Form 10DA for claiming the deduction under Section 80JJAA of the Act. In view of the above and after considering the facts in totality, we are of the view that t....