Shri Santhoshkumar Vithal Akka vs. The Income Tax Officer
Parties Involved
Facts Summary
The assessee, Shri Santhoshkumar Vithal Akka, is a non-resident who filed his return of income under section 139(1) of the Act. His case was reopened based on credible information, and a notice under section 148 was issued. The assessee did not file his return of income pursuant to the notice. The Assessing Officer (AO) subsequently issued notices under section 142(1) of the Act, but the assessee did not submit any reply. A show cause notice was issued, and in response, the assessee submitted bank statements, interest certificates, computation of income, passport copy, and payslips. The AO observed that the salary income was not declared in the return and added it to the total income. The assessee filed objections before the Director of Reassessments and Protests (DRP), which were rejected. The DRP observed that the salary paid by the employer into a Bank account in India is deemed to arise and accrue in India and should be taxed in India. The AO passed the final assessment order by adding the salary and interest as income in the total income. The assessee filed an appeal before the Tribunal.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the salary income received by the assessee as a non-resident is liable to be taxed under the provisions of the Act?
Judgment Outcome
Decided in favour of Assessee.
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