Focused Solutions Inc vs. The Income Tax Officer

Parties Involved

Facts Summary

This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 23/06/2022 in DIN No. ITBA/NFAC/S/250/2022-23/1043553104(1) for the assessment year 2014-15. The assessee, Focused Solutions Inc, had employees for whom the current address and contact numbers were not available. The Assessing Officer disallowed the salary paid to 52 employees amounting to Rs. 15,85,794/- on account of non-availability of current address/contact numbers. The CIT(A) confirmed the disallowance. The assessee appealed against this order.…

Legal Issues

• 1. Whether the disallowance of salary paid to 52 employees due to non-availability of current address/contact numbers was erroneous.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Similar Judgements

• Income Tax Officer, Ward-10(1), Delhi Vs. Goverdhan Transport Company Pvt. Ltd

  Delhi Bench benchAY 2016-17Allowed

• S K Lumber Pvt. Ltd. Vs Income Tax Officer, Ward -23(3), New Delhi-110014

  Delhi Bench ‘SMC’, New Delhi benchAY 2022-23Partly Allowed

• Bhima Jewellers & Diamonds Vs. The Asst. Commissioner of Income Tax

  Cochin bench

• Robin Bhamboo Vs. ITO

  Jaipur bench

• Raman Kumar Beri v. Income Tax Officer

  Delhi Bench 'SMC', New Delhi benchAY 2022-23Dismissed

• M/s. Ankalan Web Solutions Pvt. Ltd. Vs. DCIT

  C Bench, Bangalore benchAY 2018-19Allowed