SATINDERJIT KAUR Vs. INCOME TAX OFFICER ITO V SMT SALINDERJIT KAUR ITA NO 919/CHD/1989; ASST YR 1985 86 SMT SATINDERJIT KAUR V ITO C O NO 83/CHD/1989 IN ITA NO 919/CHD/1989; ASST YR 1985 86
LAWS(IT)-1994-6-15
INCOME TAX APPELLATE TRIBUNAL
Decided on June 08,1994

Appellant
VERSUS
Respondents

JUDGEMENT

J. KATHURIA, A.M. : - (1.) THESE cross-appeals - one by the assessee and the other by the Revenue - and the cross-objection by the assessee pertain to asst. yr. 1985-86.
(2.) We shall first take up the assessee's appeal (ITA No. 879/Chd/89). The only effective ground is against the confirmation of addition of Rs. 1,47,203 as commission paid to various agents. Brief facts of the case are these. The assessee is an individual running proprietary concern in the name of M/s. Geeco Engineering, Ludhiana. For the year relevant to asst. yr. 1985-86, the accounting year ended on 31st March, 1985. The assessee derives income from manufacturing and assembly of spray pumps. Previously, the concern was run by the assessee's husband who expired in 1975.
(3.) THE Assessing Officer noted that the assessee had shown payment of commission of Rs. 1,47,203 to the following fifteen parties :
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THE assessee had filed 12 affidavits. THE Assessing Officer, however, recorded the statement of Navdeep Singh, Gurnam Singh and Kesar Singh, all at the back of the assessee. In their statements, according to the Assessing Officer, these persons denied having received any commission from the assessee. THE Assessing Officer allowed an opportunity to the assessee to inspect the statements recorded by him and to produce the persons to whom the commission had been allegedly paid. Since no worthwhile evidence was forthcoming from the assessee and it appeared to the Assessing Officer that most of the sales were made to the Government departments and commission had been paid very late to these parties and that too in cash, the Assessing Officer disallowed the claim of commission of Rs. 1,47,203.;


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