TaxTMI 
TaxTMI 
2002 (7) TMI 87
X X X X Extracts X X X X
X X X X Extracts X X X X
....was framed. Therefore, we have to consider three questions which have been proposed in Para. H of the instant appeal which reads as under: "1. Whether the learned Income-tax Appellate Tribunal was justified in holding itself that the total income of the assessee is below taxable limit then he was not obliged/required to file return of income and as such the assessee's case was covered by sectio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o the assessee requiring him to file the return of income for the block period. The assessee had filed the return for the said period, i.e., 1986-87, declaring his total income as nil. For the previous year, the Assessing Officer, had treated the income from salary as income from other sources as no return was filed of that income. For that period, i.e., 1985-86, 1986-87 and 1989-90, the assessee ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he questions referred above, the questions appear to be misconceived. In the first question, it is stated that the income of the assessee from salary is below taxable limit, the assessee was not obliged to file the return and the case of the assessee was covered by section 139(1A) of the Act of 1961. The issue raised in the second question is that whether the Income-tax Appellate Tribunal was just....
X X X X Extracts X X X X
X X X X Extracts X X X X
....deducted from the income from salary, there is nothing on record to show that the tax deducted at source amount has been taken back as refund by the assessee. Learned counsel appearing on behalf of the Revenue has not stated that the amount of tax deducted at source has been refunded back to the assessee. Once the salary income of the block year has been taxed and tax deducted has been deducted....