Declaration of commission income under presumptive provisions & Double addition by CPC- ITAT refers matter back to AO

Pramod Kumar Tiwari Vs DCIT (ITAT Allahabad)

in the case in hand, the assessee has admittedly filed the return under wrong provisions of presumptive tax under section 44ADA whereas the commission income as reflected in Form 26AS is subjected to TDS under section 194H and is required to be declared in Form ITR 3 as per the normal computation of income and not under presumptive income under the provisions of section 44ADA of the Act. The assessee has filed the profit and loss account showing the income declared and the return

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