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TMI Blog2002 (7) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... sment period? - 3. Whether the order passed by the learned Income-tax Appellate Tribunal suffers from perversity of law and facts?" - Tribunal is right and justified in holding that from the income from salary of the assessee for the block year if tax deducted at source has been deducted and the same has not been refunded back to the assessee, there is no question to tax that income again when tax deducted at source has already been deducted. The salary income has been excluded from computing the tax, there is no question of accommodation of tax deducted at source amount against any other income of the assessee received, or income other than salary income. - - - - - Dated:- 8-7-2002 - Judge(s) : Y. R. MEENA., SHASHI KANT SHARMA. JUDGM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, had treated the income from salary as income from other sources as no return was filed of that income. For that period, i.e., 1985-86, 1986-87 and 1989-90, the assessee has not filed the return of the income because he was having only income from salary in the light of the provisions of section 139(1A) of the Income-tax Act, 1961. The Assessing Officer, had assessed the salary income in the aforesaid block year. The Tribunal has taken the view that the assessee is having income only from salary and from the salary income tax deducted at source has already been deducted therefore, the assessee was not obliged to file a return in view of the provisions of section 139(1A) of the Income-tax Act, 1961. The Tribunal has also held that whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax deducted at source amount has been taken back as refund by the assessee. Learned counsel appearing on behalf of the Revenue has not stated that the amount of tax deducted at source has been refunded back to the assessee. Once the salary income of the block year has been taxed and tax deducted has been deducted, there is no question of holding that the income of the assessee is an undisclosed income for taxing it again of the block year after search. When the Tribunal has excluded it and held that it cannot be taxed twice, there is no question of any accommodation of tax deducted at source against any other income when the salary income has not been taxed in that block year. The Tribunal has wrongly held in favour of the assessee t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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