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2013 (4) TMI 88 - AT - Income TaxRectification of mistakes - according to applicant in the order the original certificate from Poland certifying the assessee to be top official in managerial position was not considered - also no discussion about Section 90(2) in the order and Circular No. 333 and Circular No. 621 issued by CBDT were not considered while passing the order - Held that:- Non-consideration of original certificate from Polan was because it was an additional evidence which was not furnished before the lower authorities and secondly, the additional evidence in the form of certificate was scanned copy without any date of issuance of certificate. Thus the certificate was not considered and not taken on record as the date of issuance is crucial for a certificate on this point, therefore, reject the submission made by the A.R. on this point. Deduction of TDS - Net Income or Gross income - Held that:- On perusal of the assessment order, it is found that the AO has taxed the gross income including the tax deducted by Poland Govt. Relying on the aforesaid decisions of CIT vs. Yawar Rashid & Others [1995 (12) TMI 68 - MADHYA PRADESH HIGH COURT] the assessee is liable to tax with respect to net income i.e. the net income which it has received after deduction of tax from the Poland Company . Therefore, remit this issue to the file of A.O. for a limited purpose of examining the amount received by the assessee and the tax deducted by the Poland Company with a direction to him to consider only the income received after payment of tax as income as the taxable income of the assessee. Other mistakes like incorrect interpretation and non-considering of Circular and discussion about Section 90(2), the assessee has not been in a position to convincely demonstrate that how these are mistakes apparent from record. Power u/s 254(2) cannot be exercised unless and until grave error on facts/law from the record is pointed out which is apparent on its face causing apparent injustice to the assessee. The entire order cannot be recalled but only the typographical mistakes cited be corrected as stated hereinabove. Thus, this M.A. is partly allowed.
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