- (1.) Heard on the question of admission.
(2.) The appeal has been preferred as against order dated 19.9.2008 passed by the Income Tax Appellate Tribunal dismissing the appeal no.716/JP/2007. The Assessment Officer has made the addition of Rs.16,47,512/- . The same has been affirmed by the Commissioner of Income Tax in appeal as also by Income Tax Appellate Tribunal. Aggrieved by the aforesaid addition, the assessee has come out with the appeal under Section 260A of the Income Tax Act.
(3.) The submission raised is that payment of commission paid by the assessee to Shri Uttam Chand Jain and Smt. Sunita Jain, who are son and daughter-in-law, ought not to have been added. It was a business expenditure.;