Sanjeev Mehta vs. ACIT, Circle 70(1), New Delhi

Parties Involved

Facts Summary

The assessee, Sanjeev Mehta, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2019-20. The assessee claimed tax relief on income earned outside India and submitted details of income earned outside India and relevant tax credit under section 90 of the Income Tax Act. However, the Assessing Officer disallowed the credit as the assessee had not filed Form 36 along with the return of income. The assessee filed a rectification application under section 154 of the Act, which was rejected for not filing Form 67. The assessee appealed to the Commissioner of Income Tax (Appeals), who confirmed the order of the Assessing Officer. The assessee then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the Ld. CIT(A) erroneously confirmed the order passed by the Ld. Assessing Officer disallowing the credit of tax deducted by the USA employer.
• 2. Whether the Ld. CIT(A) erred in ignoring the Double Taxation Avoidance Agreement (DTAA) between India and USA.
• 3. Whether the Ld. CIT(A) erred in not granting the relief of foreign tax credit to the assessee.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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