TMI Blog1989 (5) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... before the AAC. (ii) Without prejudice to the above, the appellant also submits that he had put up an amended ground before the learned AAC for relief to be allowed under s. 80 RRA vide letter dt. 27th Sept., 1983 on which the learned AAC has not given his findings thereon. 2. The brief facts relating to the aforesaid grounds of appeal are as under. The assessee is working in the Merchant Navy and on account of that duty, he has to be on the ship as floating staff. The assessee was employed by Chowgule Steamships Ltd. up to Nov./Dec., 1978. From 8th Dec., 1978 he changed his employment and was employed by Atlantic Maritime Services Limited. London on their ship known as 'TARROS ILEX' which is a foreign flagship. Thus, he left India on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. It was further observed by the AAC that the agreement for second employment was executed in India. The AAC further mentioned in his order that once it is concluded that source of income in the case of the assessee remains the same then his option for change of previous year cannot be accepted. He, therefore, held that income arising from salary received from foreign employer even though received outside India has to be taxed in India Income-tax on accrual basis. Thus the AAC sustained the addition made by the ITO with regard to foreign salary; income amounting to Rs. 27,318. It appears that an application dt. 27th Sept., 1983 was submitted by the assessee before the AAC by which the assessee further desired that the relief contemplated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid decision of the ITAT,Bombay Bench 'A' in the aforesaid case, learned authorised representative prayed that the addition of Rs. 27,318 sustained by the AAC deserves to be cancelled. 5. The learned Departmental Representative supported the order passed by the AAC and vehemently contended that salary received from successive employers constitutes the same source of income and the assessee cannot opt for different previous year in respect of salary received from successive employers. He further contended that the status of the assessee was admittedly Resident O.R. during the relevant year and hence the salary income received from the foreign employer was validly held to be liable to tax by the authorities below. 6. We have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble an assessee to opt for different previous year for different sources of income within the same head. 6.1. The ITAT, Bombay Bench 'A' in ITA No. 1959 (Bom)/1979 relied upon by the learned authorised representative of the assessee clearly supports his contention that employment with the foreign employer being altogether different and separate from the former employment constituted a different source of income. Therefore, the prayer of the assessee that he had the option to adopt a separate and different previous year for the salary income received from the foreign employer is fully supported by the above referred decision of the ITAT, Bombay. During the course of hearing, a query was raised as to whether accounts in respect of such fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note book and record the transactions therein. All these acts of recording amount to accounting of the salary received. The assessee is not obliged or need not maintain the expenses made out of that salary. If at the end of the year, the salary received is totalled up and furnished by way of a statement to the ITO, that statement would constitute accounts made up by the assessee for the income from salaries. Similarly, if the assessee's account for the purpose of salary is maintained by the company and if a copy of account is furnished to the assessee by the company and if the assessee adopts it and records those transactions in a book for the purpose of record, that would also amount to maintaining accounts by the assessee. So long as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see that salary received by him amounting to Rs. 27,318 outside India from his second employer deserves to be excluded from the taxable income of the year under appeal, as the assessee had validly opted for a separate previous year in relation to his separate source of income under the hear 'income from salary' received from his foreign employer, commencing from 8th Dec., 1978 for a period of subsequent 12 months is correct. In view of this finding, the salary received by the assessee from his foreign employer amounting to Rs. 27,318 is directed to be deleted from income of the assessee pertaining to asst. yr. 1979-80 7. The second ground with regard to assessee's claim for deduction under s. 80RRA does not arise out of the order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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