AI Drafter 
TaxTMI 
TaxTMI 
2023 (3) TMI 1297
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....nstant appeal. 1. "That the impugned Appellate Order u/s. 250 dated 25.03.2021 is patently against law, contrary to the facts on record, unjust, erroneous and passed with complete non application of mind. The same merits to be quashed on this ground alone. 2. The learned CIT (Appeals) - 12, Bengaluru was not justified in not giving credit of the TDS as available in the form 26 AS. 3. The learned CIT (Appeals) - 12, Bengaluru erred in considering the fact that the appellant is governed by the system of community of property under the Portuguese Civil Code of 1867 which is in force in the State of Goa. 4. The learned CIT (Appeals)- 12, Bengaluru erred in considering the fact that the appellant apportioned h....
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....itted, heard and order may be passed rendering justice to the appellant." 4. Both the learned representatives next invited my attention to the CIT(A)'s detailed discussion in issue as follows : 5. It is noted during the course of hearing that the most clinching admitted fact herein is that the assessee is indeed governed by the Portuguese Civil Code and, therefore, he is covered under the application of the special provision i.e. section 5A of the Act wherein any income arising under the specified heads of income [other than the head salaries] has to be apportioned between the spouse(s) to the extent of 50% each. The legislature had inserted this special provision vide Finance Act 1994 with retrospective effect from 01.04.1963. This f....
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....poses. I further find from a perusal of section 198 of the Act that all TDS amounts deducted under Chapter XVII of the Act, are indeed deemed as income received of the concerned assessee. I wish to reiterate here that the legislative expression "assessee" herein must be read as "the spouses assessees" in light of section 5A of the Act and therefore, such TDS amount has to be consequentially apportioned going by scheme of the Act. The assessee's instant arguments seeking entire TDS credit in his hands stand rejected therefore. 7.1. Learned counsel lastly stated that Rule 37BA in Income Tax Rules does not provide for such an apportionment for the purpose of claiming TDS credit and, therefore, the assessee husband herein has rightly raised ....
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....he enclosed certificate of civil registration of marriage amply proves the applicability of the Portuguese Civil Code of 1867 to me. 4. The learned Assistant Director of Income-tax (CPC) should have appreciated the fact that I apportioned half of the income earned by me with my spouse Mrs. Pranavi Prasad Naik (PAN:AWZPN7487M) as required from the assesses governed by u/s. 5 A of Income Tax Act, 1961. 5. All the above grounds are without prejudice to and independent to one another. I crave leave to add, amend, alter or withdraw any of the grounds whenever considered necessary. Page 2 of 6 Document 2 3. 6. For these and other grounds that may be submitted at the time of hearing of appeal, I pray that t....
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....le processing the return thus reducing the refund received by Rs. 90,440/- The above TDS Credit of Rs. 2,66,599/- was entirely availed in your appellant's Income tax return No TDS from this amount was availed in your appellant's wife's Income Tax return. Hence the allowance of full TDS Claim in the hands of your appellant will not cause any revenue loss to Department Page 3 of 6 Document 3Traceback (most recent call last): File "C:\inetpub\vhosts\taxmanagementindia.com\httpdocs\python_image_text_project\google\direct_extract_text.py", line 19, in from google_doc_api import process_single_document File "C:\inetpub\vhosts\taxmanagementindia.com\httpdocs\python_image_text_project\google\google_doc_api.py", line 34....