Appeal before ITAT : Income assessed (not additions made by AO) relevant to decide hearing by SMB [2015] 58 taxmann.com 24 (Agra – Trib.)

IT : Single Member Bench has powers to hear any case, which is otherwise in jurisdiction of this Bench, pertaining to an assessee whose total income as computed by Assessing Officer does not exceed Rs. five lakh irrespective of quantum of additions or disallowances impugned in appeal

IT : Where facts of a case warrant that, before disposal of any appeal, Commissioner (Appeals) is required to make further inquiries, either on his own or through Assessing Officer, he is not denuded of powers to do so because of provisions of rule 46A of Income-tax Rules, 1962

IT : Where Commissioner (Appeals) reduced disallowance of sales commission paid by assessee to 5 per cent in accordance with accepted past history of case and having regard to fact that quantum of expenditure was lesser than similar expenditure incurred by assessee in preceding assessment years, order so passed did not require any interference

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