Case Law Details
Shri Charanjeet Singh Chadha Vs JCIT (ITAT Chandigarh)
Assessee has not produced any evidence before the authorities below regarding as to what services have been rendered by Shri Sarabjit Singh for the business of the assessee. No confirmation from Shri Sarabjit Singh was filed before the authorities below. Only Income Tax Return and Computation of Income of Shri Sarabjit Singh was filed to show that he has declared the commission income in his return of income on which TDS has been deducted but this will not serve the purpose because firstly the assessee did not file any request for admission of additional evidence before ld. CIT(Appeals) and further, merely showing commission income by Shri Sarabjit Singh would not prove that he indeed rendered service for the assessee. In the absence of any cogent and relevant evidence on record, we do not find any justification to interfere with the orders of authorities below.
FULL TEXT OF THE ITAT JUDGEMENT
This appeal by assessee has been directed against the order of ld. CIT(Appeals)-3 Ludhiana dated 04.03.2016 for assessment year 2010-11.
2. We have heard ld. Representatives of both the parties and perused the material on record.
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