ITAT Deletes ₹19.04 Lakh Addition: Agent’s Cash Deposits Were Company Collections

Shyam Singh Hetta Vs ITO (ITAT Chandigarh)

The case involved an appeal filed by the assessee, Shyam Singh Hetta, a resident individual engaged as a private contractor, retail trader, and commission agent with DTM Pvt. Ltd. The appeal was directed against the order of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [“CIT(A)”] dated March 20, 2024, for the assessment year 2017-18.

Background and Lower Authority Orders

The assessee had filed a return of income for A.Y. 2017-18 declaring a total income of Please become a Premium member. If you are already a Premium member, login here to access the full content.