Naveen Pathak Vs. ITO

Parties Involved

Facts Summary

The appellant/assessee had filed its income tax return on 31.08.2019 declaring a taxable income of Rs. 1,59,79,360/- on which he claimed exemption u/s 90/90A of Rs. 3,90,153/-. The CPC, Bangalore did not allow the claim of exemption u/s 90/90A and raised an additional demand of Rs. 5,02,340/-. The appellant/assessee preferred the appeal before the Commissioner of Income Tax Appeals which was dismissed. The appellant/assessee then preferred the present Appeal before the Income Tax Appellate Tribunal on the grounds that the Commissioner of Income Tax Appeals overlooked the claim of Foreign Tax Credit placed on record in the appeal and in violation of the principle of natural justice and ensuring a fair and just tax assessment process.…

Legal Issues

• 1. Whether the Commissioner of Income Tax Appeals was justified in not allowing the claim of Foreign Tax Credit?
• 2. Whether the Commissioner of Income Tax Appeals violated the principle of natural justice and ensuring a fair and just tax assessment process?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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