2018 (4) TMI 641

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....Brief facts of the case are that the assessee has filed his return of income 18.6.2013 declaring total income at Rs. 57,95,952/-. During the course of assessment proceedings, the assessee claimed relief under sections 90/91 of the Income Tax Act on the ground that he is a non-resident Indian, who stayed in India for 53 days only in the said accounting period and for remaining period he stayed outside India in the course of employment. For buttressing his contentions he submitted copy of passport, bank statement and certificate from employer. The assessee further contended that he was not well conversant with provisions of Income Tax Act, 1961 and disclosed income of Rs. 57,95,952/- which includes income from foreign country i.e. Rs. 53,01,8....

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.... paid to him outside India in that year. 4. Furthermore, evidences includes Copy of Bank NRE Account, for the salary credited to assesses' account which was paid in foreign currency to him during his deputation. 5. To the above AO being deprived of the powers under the act to amend the return filed by assessee, except by way of revised Return, and for the same he places reliance on Goetze (India) Ltd. V/s. Commissioner of Income-tax [284 ITR 323] wherein AOs power to entertain the claim of deductions otherwise by way of revised return. But the question in the said case is not about allowing relief u/s 90/91. The fact is, Income by Non Resident Assessee who served outside India, and is earned during his stay Outside Ind....

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....nd cannot be charged to tax even on implications. 9. Further More, The Income being non Taxable in the hands of Assessee in India, Question of being falling under DTAA provisions is irrelevant, as absurdly addressed by AO. 10. The Assessee being unaware of the law filled the return with mistake of representing the said exempt income. Disclosing income under wrong head / section due to lack of knowledge of the assessee, which is actually disclosed and not concealed or hidden, cannot be treated as additional Income. Mistakes are Human temperament and hence, law of justice and principle of reasonability should be applied by authorities while deciding the findings of the case and keeping the intentions of leniency behind the f....