Chetan Bipin Sanghrajka vs. DCIT

Parties Involved

Facts Summary

The assessee, Chetan Bipin Sanghrajka, filed an appeal against the order passed by the Commissioner of Income-tax (Appeals) for the assessment year 2018-19. The assessee contested the addition of commission income of Rs. 2,285,000 made by the Assessing Officer, arguing that it had already been declared in the previous year. The Commissioner of Income-tax (Appeals) upheld the addition, leading to the current appeal. The assessee provided Form 26AS and profit and loss account details to support his claim that the commission income had been declared in the previous year. The Tribunal examined the evidence and found that the commission income had indeed been declared in the previous year's return, and thus, the addition was unwarranted.…

Legal Issues

• 1. Whether the commission income of Rs. 2,285,000 was declared by the assessee in the previous year?
• 2. Whether the addition of commission income by the Assessing Officer was justified?

Judgment Outcome

Decided in favour of Assessee.

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