1981 (7) TMI 127

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....lve common contentions. These appeals have, therefore, been consolidated for the sake of convenience and are disposed of by a common order. All the three appeals have been filed by the respective assessee and arise out of the orders of the AAC of Income-tax, B-Range, Jaipur. 2. The common ground in all the three appeals is that the ld. AAC was not justified in sustaining the order of the ITO im....

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....rned income according to the ITO was Rs. 4,717. The assessee was required to pay this amount before filing the return of income by the assessee. Since according to the ITO the assessee failed to comply with the provisions of s. 140A, he issued show-cause-notice requiring the assessee to explain as to why penalty should not be imposed for failure to comply with the provisions of s. 140A of the Act.....

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....the IT Act calculated at the rate of 2% of tax during which the default of non-payment of the said tax was continued. On appeal, it was submitted before the AAC on behalf of the assessee that the assessee was posited on deputation in Iran and salary income from Iran was also included in his income. The Iranian authorities had deducted income as per Iranian IT Act and the assessee was under the gen....

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....erefore, it was the statutory duty of the assessee to have deposited the total taxes worked out on his total income under the IT Act. He therefore, upheld the penalty imposed by the ITO. 4. The assessee is aggrieved against the order of the AAC and is in second appeal before the Appellate Tribunal. The same arguments as were advanced before the authorities below on behalf of the assessee have b....