commission income at the same rate shall be assessed in the hands of assessee,under the similar facts and circumstances emanating out of the identical search


Last updated: 23 January 2021

Court :
ITAT Mumbai

Brief :
These appeals in ITA No.7105/Mum/2017, 7106/Mum/2017, 7107/Mum/2017 & 7108/Mum/2017 for A.Y.2009-10, 2006-07, 2007-08 & 2008-09 arise out of the order by the ld. Commissioner of Income Tax (Appeals)-50, Mumbai in appeal Nos.CIT(A)-50/IT-73/2016-17-AY 2006-07, CIT(A)-50/IT-72/2016-17-AY 2007-08, CIT(A)-50/IT-71/2016-17-AY 2008-09 & CIT(A)-50/IT-70/2016-17-AY 2009-10 respectively dated 25/04/2016 (ld. CIT(A) in short) against the order of assessment passed u/s.144 r.w.s.263 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 21/03/2016 by the ld. Dy. Commissioner of Income Tax Central Circle-8(1), Mumbai (hereinafter referred to as ld. AO).

Citation :
ITA 7105/MUM/2017

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