COMMISSIONER OF INCOME TAX Vs. ANSAL BUILDWELL LTD.

JUDGEMENT

(1.) THE revenue is aggrieved by an order dated 25 -8 -2006 passed by the Tribunal, Delhi Bench 'D' in IT(SS)A No. 362/Del/2003 relevant for the block assessment period 1 -4 -1989 to 10 -2 -2000.

(2.) DURING a search of the office premises of the assessee, a bill for an amount of Rs. 14,69,250 in respect of commission on sale of flats by M/s Televista Electronics Ltd. was found. It appears that the books of accounts of the assessee indicated payment of an amount of Rs. 12,50,000 towards commission.

(3.) THE view taken by the assessing officer was upheld by the Commissioner (Appeals). However, the Tribunal has deleted the addition in the second appeal filed by the assessee before the Tribunal.