The ITAT upheld the PCIT’s revision order but restricted the AO’s scope of reassessment strictly to determining the commission on the ₹92 lakh entry, which could range between ₹92,000 and ₹2.76 lakh.
1. The Learned CIT (A) NFAC erred in law and on facts in confirming addition of 1,45,05,261/- made by the learned ITO (Ward 5.3.5 Ahmedabad) as unexplained money u/s. 69A. The Addition confirmed by ...
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