9911796707
TMI Blog1992 (12) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... on19th Dec., 1974. In the accounting year ending on 31st March, 1985 income of Rs. 45,960 had been declared in the return of income filed on behalf of the assessee by M/s Modi Rubber Ltd. for the asst. yr. 1985-86. Income retuned was accepted at the time of original assessment completed on12th June, 1986. According to the Assessing Officer, information was subsequently received that tax amounting to Rs. 10,838 was borne by the employer, namely, M/s Modi Rubber Ltd. which was perquisite. Since this income escaped in the assessment of or original assessment, the Assessing Officer issued a notice under s. 148 r/w s. 147(b) on11th Aug., 1987. In response to this notice return of income was filed on21st Aug., 1988on behalf of the assessee by M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 147(b)/148 was challenged. The CIT(A) was of the view that the proceedings under s. 147(b) have been initiated in accordance with law. 5. Regarding the merits of the case the CIT(A) observed that there was a long time gap between the period in which the income accrued and the period covered by the assessment. That is when the assessee received the income. For this reason the CIT(A) confirmed the order of the Assessing Officer taxing the amount of Rs. 10,838 as arrears of salary under s. 15(c). Aggrieved, the assessee has now come up in second appeal before the Tribunal. 6. Since reopening of the assessment under s. 147(b) has been challenged by the assessee before us, the Revenue was required to produce the relevant assessment records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have considered the rival submissions as also the facts on record and have gone through the paper book filed by the assessee. 9. A few facts may be briefly stated. For the period during which the assessee stayed inIndiaas an employee of M/s Modi Rubber Ltd., he received remuneration from the said concern. The assessee's appointment was duly approved under s. 10(6)(viia). The subsistence allowance/overtime allowance amounting to DM 19,825 due to the assessee for the aforesaid period could not be remitted to him for want of Government sanction. So, in the return filed on behalf of the assessee for the asst. yr. 1975-76, a copy whereof is at pages 1 to 7 of the paper book, it was mentioned in part III that the subsistence allowance/overtim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding the fact that the amount of Rs. 10,838 had been paid by way of tax by M/s Modi Rubber Ltd. on behalf of the assessee. It cannot, therefore, be said that any information came to the possession of the Assessing Officer subsequent to the framing of the original assessment and that it was on the basis of such information received by him that he had reason to believe that income chargeable to tax has escaped assessment for the assessment year under consideration. As has already been demonstrated above, all necessary benefits and information on the basis of which the amount of tax paid on behalf of the assessee has been brought to tax was already available to the Assessing Officer even before he completed the original assessment. 10. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also the tax paid by the employer, would not be included for the purpose of computation of the total income of any previous year. The claim for exemption under s. 10(6)(viia) has been rejected on the ground that there was a long time gap between the period during which the income accrued and the period covered by the assessment. The ground on the basis of which the assessee's claim for exemption has been disallowed is untenable. The remuneration in respect of which tax had been paid by the employer became due to the assessee within a period of 24 months of his arrival inIndia. The mere fact that the amount becoming due was remitted to the technician much later would not disentitle him to claim the benefit of exemption available under cl. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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