Om Prakash vs. Income Tax Officer, Ward-2(5), Ramgarh

Parties Involved

Facts Summary

Sri Om Prakash, a seafarer with NRI status, filed an income tax return erroneously claiming salary in the salary column. A rectification application was filed online, but there was no response from the Assessing Officer. The assessee appealed against the notice issued under section 221(1) of the Income Tax Act, 1961. The CIT(A) dismissed the appeal, stating that the appeal was premature as no penalty order had been passed under section 221(1) of the Act and only a show cause notice was issued. The tribunal upheld the action of the CIT(A) and dismissed the appeal of the assessee.…

Legal Issues

• 1. Whether the remuneration received by the appellant, which is directly remitted from foreign to the NRE account of appellant in India could be brought to tax in the facts and circumstances of the case.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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