DCIT vs. Jay Enn Infotech Pvt. Ltd.

Parties Involved

Facts Summary

This appeal by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-29, New Delhi, dated 30.06.2023, for Assessment Year 2012-13. The Revenue contested the action of the Ld. CIT(A) deleting protective and substantive addition made in the hands of the assessee company on account of commission earned by providing accommodation entries. The Ld. DR invited attention to the order of the Tribunal in ITA No.196/Del/2022, wherein, on identical facts, the Hon’ble Co-ordinate Bench had set aside the order of the Ld. CIT(A), directing him to re-adjudicate the appeal de novo. The Ld. Counsel for the assessee argued in favour of the correctness of the decision of Ld. CIT(A).…

Legal Issues

• 1. Whether the action of Ld. CIT(A) deleting protective and substantive addition made in the hands of the assessee company on account of commission earned by providing accommodation entries is correct.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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