ITAT Upholds Addition for Commission Income from Accommodation Entries

Ram Prakash Bhatia Vs ACIT (ITAT Delhi) Introduction: Ram Prakash Bhatia has contested against the order of ld.CIT(A)-24 dated 11.01.2023 for the A.Y. 2012-13. The appeal challenges additions made by the Assessing Officer concerning commission income from accommodation entries. Detailed Analysis: During a survey, Bhatia confessed to managing businesses involved in providing accommodation entries and issuing bogus bills. His statement established him as an entry provider, managing multiple concerns through family members. The undisclosed bank accounts revealed significant cash deposits, totali...