Processing under section 143(1) is a limited prima facie...

Processing under section 143(1) is a limited prima facie exercise, and the appellate enhancement that increased assessed income was unsustainable because no show cause opportunity under section 251(2) was afforded. Factual matters material to taxation of overseas salary - residential status, period of stay, nature of services and whether the salary was taxed in the United States - were not properly verified and require primary fact finding. These questions are remitted to the Jurisdictional Assessing Officer for limited verification and fresh adjudication after giving the assessee an opportunity to produce evidence. TDS credit is to be allowed in accordance with law subject to verification of income and records.

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